Gillaspie Brothers Outfitters sells equipment to outdoors enthusiasts. Sam Gillaspie, the companys president, just received the following income statement reporting the results of the past year.

		Hunting			Camping		Fishing			Total
Sales revenue		$1,270,000			$3,630,000		$2,389,000			$7,289,000
Variable cost of goods sold		856,000			2,359,500		1,921,600			5,137,100
Fixed cost of goods sold		115,700			188,700		166,300			470,700
Gross profit		298,300			1,081,800		301,100			1,681,200
Variable operating expenses		171,200			580,800		238,900			990,900
Fixed operating expenses		79,800			84,700		73,500			238,000
Common fixed costs		60,500			130,000		97,700			288,200
Operating income		($13,200	)		$286,300		($109,000	)		$164,100

Sam is concerned that two of the companys divisions are showing a loss, and he wonders if the company should stop selling hunting and fishing gear to concentrate solely on camping gear.

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).)