Countywide Cable Services, Incorporated, is organized with three segments: Metro, Suburban, and Outlying. Data for these segments for the year just ended follow.

Sales Revenue $ $1,140,000$ $ $940,000$ $ $540,000$

Variable expenses $188,000138,00088,000$

Controllable fixed expenses $407,000327,000157,000$

Fixed expenses controllable by others $218,000188,00078,000$

In addition to the expenses listed above, the company has $$140,000$ of common fixed expenses. Income$-$tax expense for the year is $$340,000.$

Required:

$1.$ Prepare a segmented income statement for Countywide Cable Services, Incorporated.