Patterson Company operates three segments. Income statements for the segments imply that profitability could be improved if Segment A were eliminated. PATTERSON COMPANY Income Statements for the Year 2014 Segment A B C Sales $ 165,000 $ 240,000 $ 250,000 Cost of goods sold (121,000 ) (92,000 ) (95,000 ) Sales commissions (15,000 ) (22,000 ) (22,000 ) Contribution margin 29,000 126,000 133,000 General fixed oper. exp. (allocation of presidents salary) (44,000 ) (52,000 ) (44,000 ) Advertising expense (specific to individual divisions) (3,000 ) (10,000 ) 0 Net income $ (18,000 ) $ 64,000 $ 89,000 Required b. 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.