Sheffield, Ltd., manufactures boats and personal watercraft. The company operates three separate divisions.yachts, sailboats, and jet skis. The company's latest income statement is presented by product line as follows: Sales revenue Variable cost of goods sold Fixed cost of goods sold Gross profit Variable operating expenses Fixed operating expenses Allocated corporate costs Operating income Yachts $ 60,064,000 30.055,000 9,005,000 21,004,000 8,008,000 4,024,000 3,019,000 $ 5,953,000 Sailboats Jet Skis $ 24,060,000 $ 6,297,000 13,560,000 3,654,000 5,020,000 700,000 5,480,000 1,943,000 1.520,000 852,000 1,040,000 336.000 2,025,000 1,010,000 $ 895,000 $ (255,000) Total $ 90,421,000 47,269,000 14,725,000 28,427,000 10,380,000 5,400,000 6,054,000 $ 6,593,000 (a) Prepare a segment margin income statement showing each of the three divisions. Fixed cost of goods sold and fixed operating expenses can be traced to each product line. (If the amount is negative then enter with a negative sign preceding the number, e.g. -5,125 or parenthesis, eg: (5,125). Yachts Sailboats Jet Skis > $ $ >