The following income statements illustrate different cost structures for two competing companies: Income Statements Number of customers (a) Sales revenue (a x $200) Variable cost (a x $185) Variable cost (a x $e) Contribution margin Fixed cost Net income Company Name Thornton 87 Stuart 87 $ 17,400 N/A e $ 17,400 (16,095) N/A 17,400 (16,095) 1,305 e $ 1,305 $ 1,305 Required a. Reconstruct Thornton's income statement, assuming that it serves 174 customers when it lures 87 customers away from Stuart by lowering the sales price to $100 per customer. b. Reconstruct Stuart's income statement, assuming that it serves 174 customers when it lures 87 customers away from Thornton by lowering the sales price to $100 per customer.