Divisional Performance Analysis and Evaluation year for each division are as follows: 1. Prepare condensed divisional income statements for the year ended December 31,20Y7, assuming that there were no service department charges. 4. On the basis of income from operations, the mucted arfet in eect division, On the basis of residual income, the Division is the more profitable of the two divisions. However, income from operations Division is the more profitable of the two divisions