Required b. Prepare comparative income statements for the company as a whole unde alternatives: (1) the retention of Segment A and (2) the elimination of Segment A PATTERSON COMPANY Comparative Income Statements for the Year 2014 Keep Segment Eliminate Segment A Decision A. Sales Cost of goods sold Sales commissions Contribution margin General fxed operating expenses Advertising expense Net Income PATTERSON COMPANY Income Statements for the Year 2014 C Segment Sales Cost of goods sold Sales commissions $165,000 $240,000 (121,000) (15,000) (92,000) (22,000) $250,000 (95,000) (22,000) 29,000 126,000 133,000 Contribution margin General fixed oper. exp. (allocation of president's salary) Advertising expense (specific to individual divisions) 144,000) (52,000) (44,000) (3,000) (10,000) Net income $ (18,000) $ 64,000 $ 89,000