The following CVP income statements are available for Sheridan Company and Sunland Company: Sheridan Company Sunland Company Sales revenue $425,000 $425,000 Variable costs 255,000 85,000 Contribution margin 170,000 340,000 Fixed costs 120,000 290,000 Operating income $50,000 $50,000 13 Assuming that sales revenue decreases by 20%, prepare a variable cost income statement for each company. (Enter loss using either a negative sign preceding the number eg. -45 or parentheses e.g. (45).) Sheridan Company Sunland Company