Easecom Company is a manufacturer of video conferencing products. Regular units are manufactured to meet marketing projections, and specialized units are made after an order is received. Maintaining the video$-$conferencing equipment is an important area of customer satisfaction. With the recent downturn in the computer industry, the video$-$conferencing equipment segment has suffered, leading to a decline in Easecom$$s financial performance. The following income statement shows results for the year.