SWIFTY VEIERINARY CLINIC Liabilities \begin{tabular}{l|l} \hline$ & Notes Payable \\ \hline \begin{tabular}{l|l} \hline & i \end{tabular} \end{tabular} Carla Vista Company has four operating divisions. During the first quarter of 2022 , the company reported aggregate income from operations of $204,400 and the following divisional results. Analysis reveals the following percentages of variable costs in each division. Discontinuance of any division would save 50% of the fixed costs and expenses for that division. Top management is very concerned about the unprofitable divisions (I and II). Consensus is that one or both of the divisions should be discontinued. \begin{tabular}{l} CARLA VISTA COMPANY \\ CVPlncome Statement \\ For the Quarter Ended March 31, 2022 \\ \hline Divisions \\ \hline I III \end{tabular} SWIFTY VEIERINARY CLINIC Liabilities \begin{tabular}{l|l} \hline$ & Notes Payable \\ \hline \begin{tabular}{l|l} \hline & i \end{tabular} \end{tabular} Carla Vista Company has four operating divisions. During the first quarter of 2022 , the company reported aggregate income from operations of $204,400 and the following divisional results. Analysis reveals the following percentages of variable costs in each division. Discontinuance of any division would save 50% of the fixed costs and expenses for that division. Top management is very concerned about the unprofitable divisions (I and II). Consensus is that one or both of the divisions should be discontinued. \begin{tabular}{l} CARLA VISTA COMPANY \\ CVPlncome Statement \\ For the Quarter Ended March 31, 2022 \\ \hline Divisions \\ \hline I III \end{tabular}