Gibson Company operates three segments. Income statements for the segments imply that profitability could be improved if Segment A were eliminated.

GIBSON COMPANY
Income Statements for Year 2
Segment	A				B				C
Sales	$	170,000			$	241,000			$	257,000
Cost of goods sold		(123,000	)			(82,000	)			(87,000	)
Sales commissions		(20,000	)			(23,000	)			(27,000	)
Contribution margin		27,000				136,000				143,000
General fixed operating expenses (allocation of presidents salary)		(36,000	)			(45,000	)			(27,000	)
Advertising expense (specific to individual divisions)		(4,000	)			(11,000	)			0
Net income (loss)	$	(13,000	)		$	80,000			$	116,000

Required

1. Prepare a schedule of relevant sales and costs for Segment A.

2. Prepare comparative income statements for the company as a whole under two alternatives: (1) the retention of Segment A and (2) the elimination of Segment A.

(Chart is complete with all information given it just looks weird.)