Niangua Co. is divided into three segments and is interested in preparing a segmented income statement in order to better understand the operating performance of each segment. Fixed expenses in each division currently include an allocation of general corporate expenses equal to 20% of the division's sales. Division 1 Division 2 Division 3 Sales Variable expenses Contribution margin $ 320,000 $200,000 208,000 120,000 $ $ 8 $ 112,000 $ 80,000 80,000 88,000 $ 32,000 $ (8,000) $ 280,000 152,000 $ 128,000 72,000 $ 56,000 Fixed expenses Net income (loss) (a.) Complete the following segmented income statement for Niangua Co. Total Division Division Division Company 1 2 3 Sales Variable expenses Contribution margin Direct fixed expenses Segment margin Common fixed expenses Net income (loss)