Crane Equipment sells equipment to sports enthusiasts. Doug Crane, the company's president, just received the following income

statement reporting the results of the past year.

Doug is concerned that two of the company's divisions are showing a loss, and he wonders if the company should stop selling baseball

and basketball gear to concentrate solely on soccer gear.

$($a$)$

Prepare a segment margin income statement. Fixed cost of goods sold and fixed operating expenses can be traced to each

division. $($If the amount is negative then enter with a negative sign preceding the number, e$.$g$.-5,125$ or parenthesis, e$.$g$.(5,125).)$