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Trump Forest Corporation operates two divisions, the Timber Division and the Consumer Division. The Timber Division manufactures and sells logs to paper manufacturers. The Consumer Division operates retail lumber mills which sell a variety of products in the do-it- yourself homeowner market. The company is considering disposing of the Consumer Division since it has been consistently unprofitable for a number of years. The income statements for the two divisions for the year ended December 31, 2019 are presented below: Sales Timber Division $ 1.500.000 900,000 600,000 250,000 Consumer Division $ 500,000 350,000 150,000 Total $ 2,000,000 1.250,000 750,000 Cost of goods sold Gross profit Seling & administrative expenses 180,000 430,000 Net income 350,000 $ (30,000) $ 320,000 In the Consumer Division. 70% of the cost of goods sold are variable costs and 35% of selling and administrative expenses are variable costs. The management of the company feels it can save $45,000 of fixed cost of goods sold and $50,000 of fixed selling expenses if it discontinues operation of the Consumer Division. Determine whether the company should discontinue operating the Consumer Division (Enter negative amounts using either a negative sign preceding the number eg.-45 or parentheses es. (45). Do not leave any field blank. Enter for the amounts List variable expenses before fixed expenses.) Continue Eliminate Net Income Increase (Decrease) C $ $ > > > $ $ > The company continue the Consumer Division. If the company had discontinued the division for 2019, determine what net income would have been Net Income $