ordan Company operates three segments. Income statements for the segments imply that profitability could be improved if Segment A were eliminated.

JORDAN COMPANY

Income Statements for Year $2$

Segment A B C

Sales $ $170,000$ $ $241,000$ $ $253,000$

Cost of goods sold $(125,000)(81,000)(89,000)$

Sales commissions $(22,000)(30,000)(25,000)$

Contribution margin $23,000130,000139,000$

General fixed operating expenses $($allocation of president$$s salary$)(44,000)(48,000)(26,000)$

Advertising expense $($specific to individual divisions$)(3,000)(10,000)0$

Net income $($loss$)$ $ $(24,000)$ $ $72,000$ $ $113,000$

Required

Prepare 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$.$

$-$ For part B: for Keep Segment A : sales and sales comisson is incorrect and then for Eliminate Segment A: genereal fixed operating expenses is incorrect