Munoz Company operates three segments. Income statements for the segments imply that profitability could be improved if Segment A were eliminated.MUNOZ COMPANYIncome Statements for Year $2$SegmentABCSales$ $163,000$$ $244,000$$ $261,000$Cost of goods sold$(123,000)(73,000)(78,000)$Sales commissions$(20,000)(30,000)(30,000)$Contribution margin$20,000141,000153,000$General fixed operating expenses $($allocation of presidents salary$)(38,000)(37,000)(44,000)$Advertising expense $($specific to individual divisions$)(4,000)(11,000)0$Net income $($loss$)$$ $(22,000)$$ $93,000$$ $109,000$RequiredPrepare a schedule of relevant sales and costs for Segment A$.$Prepare comparative income statements for the company as a whole under two alternatives: $(1)$ the retention of Segment A and $(2)$ the elimination of Segment A$.$