Sunland Corporation provided the following income statement for two of its divisions: North and South.

		North			South				Total
Revenue		$	109,000		$	99,000			$	208,000
Variable expenses
Product			39,000			34,000				73,000
Selling and administrative			34,000			27,000				61,000
Contribution margin			36,000			38,000				74,000
Less fixed costs			39,000			29,000				68,000
Operating income		$	(3,000	)	$	9,000			$	6,000

The home office allocated common fixed costs of $37,000 to North and $21,000 to South. Prepare a segment margin income statement. Omit the heading. (If the amount is negative then enter with a negative sign preceding the number, e.g. -5,125 or parenthesis, e.g. (5,125).)

North South Total $ $ $ $