Shannon Company segments its income statement in its North and South Division. The company's overall sales, contribution margin ratio, and net operating income are $$520,000,60\%,$ and $$31,200,$ respectively. The North Division's contribution margin and contribution margin ratio are $$150,000$ and $75\%,$ respectively. The South Division's segment margin is $$42,000.$ The company has $$62,400$ of common fixed expenses that cannot be traced to either division.

Required:

Prepare an income statement for Shannon Company that uses the contribution format and is segmented by divisions. $($Round your percentage answers to $1$ decimal place $($i$.$e $\mathrm{.}1234$ should be entered as $12\mathrm{.}3))$