Magellan & Columbus, Ltd., manufactures boats and personal watercraft. The company operates three separate divisions: yachts, sailboats, and jet skis. The company's 2014 income statement is presented by product line as follows: Prepare a segment margin income statement showing each of the three divisions. Fixed cost of goods sold and fixed operating expenses can be traced to each product line. (If the amount is negative then enter with a negative sign preceding the number e.g. -5, 125 or parenthesis, e.g. (5, 125).)