Niangua Company 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 $ 320,000 $ 200,000 $ 280,000 Variable expenses 208,000 120,000 152,000 Contribution margin $ 112,000 $ 80,000 $ 128,000 Fixed expenses 80,000 88,000 72,000 Net income (loss) $ 32,000 $ (8,000) $ 56,000 Required: Complete the following segmented income statement for Niangua Company