Gibson Company operates three segments. Income statements for the segments imply that profitability could be improved if Segment A were eliminated. GIBSON COMPANY Segment Sales Cost of goods sold Sales commissions Contribution margin Income Statements for Year 2 A B $ 165,000 (128,000) $ 236,000 $245,000 (86,000) (76,000) (16,000) 21,000 (42,000) (25,000) (29,000) 125,000 (32,000) 140,000 (39,000) (4,000) $ (25,000) (19,000) General fixed operating expenses (allocation of president's salary) Advertising expense (specific to individual divisions) Net income (loss) Required a. Prepare a schedule of relevant sales and costs for Segment A. $ 74,000 $ 101,000 b. 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.