Music TeachersIncorporatedan educational association for music teachers that has $20\mathrm{.}400$ members. The association operates from a central headquarters but has local membership chapters throughout the United StatesMonthly meetings are held by the chapters to discuss recent developments on topics of interest to music teachers. The association's magazineTeachersForum Issued monthly with features about recent developments in the field. The association publishes books and reports and also sponsors professional courses that quality for continuing professional education creditThe association's statement of revenues and expenses for the current year is presented below $3,409,100$ Teachers, Incorporated Statement of Revenues and Expenses the Year Ended November Revenues Expenses Personnel costs Occupancy costs Reimbursement of costs to local chapters other membership services and paper Postage and shipping Instructorsfees General and administrative Total expenses Excess of revenues over expenses $986,000246,500214,000560,000345,000177,00072,00013,0003,143,500265,600$ The board of directors of Music Teachers, Incorporated, has requested that a segmented income statement be prepared showing the