E23.18 (LO 4), AP The Dinkle and Frizell Dental Clinic provides both preventive and orthodontic dental services. The two owners, Reese Dinkle and Anita Frizell, operate the clinic as two separate investment centers: Preventive Services and Orthodontic Services. Each of them is in charge of one of the centers: Reese for Preventive Services and Anita for Orthodontic Services. Each month. they prepare an income statement for the two centers to evaluate performance and make decisions about how to improve the operational efficiency and profitability of the dinic. Recenty, they have been concerned about the profitability of the Preventive Services operations. For several months, it has been reporting a loss. The responsibility report for the month of May 2025 is shown here. Recently, they have been concerned about the profitability of the Preventive Services operations. For several months, it has been loss. The responsibility report for the month of May 2025 is shown here. In addition, the owners know that me invesunent in operaung asses at me ocgnung or me montn was >04,400, and it was $77,600 at the end of the month. They have asked for your assistance in evaluating their current performance reporting system. Instructions a. Prepare an investment center responsibility report for the Preventative Services segment for May 2025. b. Write a memo to the owners discussing the deficiencies of their current reporting system