Sony Corporation prepares segment reports for its electronics and entertainment divisions. In March 2041, the following data is provided:

• Electronics Revenue: $500,000,000
• Entertainment Revenue: $300,000,000
• Electronics Costs: $350,000,000
• Entertainment Costs: $200,000,000

Requirements:

• Prepare a segment income statement.
• Calculate the segment margin for each division.
• Analyze the profitability of each division.
• Recommend strategic actions based on the segment analysis.