can someone answer this please?

The Pyramid Construction Company has used the completed-contract method of accounting for construction contracts during its first two years of operation, 2011 and 2012. At the beginning of 2013, Pyramid decided to change to the percentage-of-completion method for both tax and financial reporting purposes. The following table presents information concerning the change for 2011-2013. The income tax rate for all years is 40%. Pyramid issued 50,000 $1 par, common shares for $230,000 when the business began, and there have been no changes in paid-in capital since then. Dividends were not paid the first year, but $10,000 cash dividends were paid in both 2012 and 2013. The Pyramid Construction Company has used the completed-contract method of accounting for construction contracts during its first two years of operation, 2011 and 2012. At the beginning of 2013, Pyramid decided to change to the percentage-of-completion method for both tax and financial reporting purposes. The following table presents information concerning the change for 2011-2013. The income tax rate for all years is 40%. Pyramid issued 50,000 $1 par, common shares for $230,000 when the business began, and there have been no changes in paid-in capital since then. Dividends were not paid the first year, but $10,000 cash dividends were paid in both 2012 and 2013