Macro Corp. has three separate geographic divisions: Western, Central, and Atlantic. For the year ended December 31, 2019, each division had sales of $45,000; $85,000; and $60,000 respectively. Variable expenses were 22%, 34%, and 46% respectively, and traceable fixed expenses were $18,000, $32,000, and $23,000 respectively. Total fixed expenses for the year were $90,000. Required: Prepare a segmented income statement for the year ending December 31, 2019