The King Company has two divisionsNorth and South. The divisions have the following revenues and expenses:

	North				South
Sales	$	995,000			$	990,000
Variable expenses		469,000				395,000
Traceable fixed expenses		279,000				229,000
Allocated common corporate expenses		278,000				209,000
Net operating income (loss)	$	(31,000	)		$	157,000

Management at King is pondering the elimination of North Division. If North Division were eliminated, its traceable fixed expenses could be avoided. The total common corporate expenses would be unaffected. Given these data, the elimination of North Division would result in an overall company net operating income of