SWAIN ATHLETIC GEAR
Cornwall Street Store Income Statement
For the Year Ending February 28
Sales revenue	$ 13,900,000
Costs
Cost of goods sold	$ 6,889,000
Advertising	1,437,000
Store administrative salaries	991,000
Sales commissions	1,072,000
Leases and utilities	2,116,000
Allocated corporate support	1,638,000
Total costs	$ 14,143,000
Net loss before tax benefit	$ (243,000)
Tax benefit at 25%	(60,750)
Net loss	$ (182,250)

The CFO at SAG has asked for your advice on closing the Cornwall Street store. If the Cornwall Street store is closed, neither total corporate support costs nor operations or costs of the other stores are expected to change.

Required:

1. Using the worksheet below, determine which revenues and costs are probably differential for the decision to close the Cornwall Street store.