Macro Corp. has three separate geographic divisions: Western, Central, and Atlantic. For the year ended December 31, 2019, each division had sales of $102,000; $94,000; and $96,000 respectively. Variable expenses were 33%, 36%, and 37% respectively, and traceable fixed expenses were $30,000, $28,000, and $29,500 respectively. Total fixed expenses for the year were $125,000.

Required: Prepare a segmented income statement for the year ending December 31, 2019.