hirley Incorporated has three divisions, King, West and Gold. All common fixed costs are unavoidable. Following is the segmented income statement for the previous year:

King West Gold Total

Sales revenue $ $1,034,000$ $ $581,000$ $ $434,000$ $ $2,049,000$

Variable costs $310,200325,360256,060891,620$

Contribution margin $ $723,800$ $ $255,640$ $ $177,940$ $ $1,157,380$

Direct fixed costs $103,40038,00052,000193,400$

Segment margin $ $620,400$ $ $217,640$ $ $125,940$ $ $963,980$

Common fixed costs $($allocated$)391,000208,625153,375753,000$

Net operating income $($loss$)$ $ $229,400$ $ $9,015$ $ $(27,435)$ $ $210,980$

Required:

What would Shirley's net income $($loss$)$ be if the West Division were dropped?

What would Shirley's net income $($loss$)$ be if the Gold Division were dropped?