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Management of Great Springs Bottled Water Company has asked you, the controller, to develop a transfer pricing system for the company. The Transportation Department of the company sells all of its product to the Botting Department of the company. Thus the Transportation Department's sales become the Bottling Department's cost of goods sold. In order to determine an optimal transfer pricing system, management would like you to demonstrate what an income statement would look like under a cost, market, and negotiated transfer pricing structure. These varlous transfer prices are listed below. Prepare an income statement for each of the transfer prices by filing in the missing numbers in the provided income statement based on cach transfer price and calculate the operating incomeloss percentage. Round your answers to the nearest whole number. eBook rotar expenses Operating income/(loss) in dollars Operating income/(loss) in percentage Print litem % % Great Springs Bottled Water Company Income Statement (Market-based) Month Ending August 31, 20xx \begin{tabular}{llc} \hline & Transportation & Bottling \\ \hline Sales & $285,000 \\ Cost of goods sold \\ Gross profit \end{tabular} Expenses: Fuel/utility expense \begin{tabular}{rr} $14,000 & $3,300 \\ 43,080 & 57,100 \\ 17,236 & 15,000 \\ \hline$74,316 & $75,400 \\ \hline$% \end{tabular} Great Springs Bottled Water Company Income Statement (Negotiated) Month Ending August 31, 20xx berating income/(loss) in doliar perating income/(loss) in percentag % % Great Springs Bottled Water Company Income Statement (Negotiated) Month Ending August 31, 20xx Cost of goods sold Gross profit 88,499 Expenses: Fuel/utility expense Wages expense Costs allocated from corporate Total expenses Operating income/(loss) in dollars Operating income/(loss) in percentage \begin{tabular}{rr} $14,000 & $3,300 \\ 43,080 & 57,100 \\ 17,236 & 15,000 \\ \hline$74,316 & $75,400 \\ \hline$% \end{tabular}