During 2017, Shamrock Inc. changed from LIFO to FIFO inventory pricing. Shamrock began operations in 2015 and its pretax income in 2016 and 2015 under LIFO was $520,000 and $600,000, respectively. Pretax income using FIFO pricing in the prior years would have been $546,000 in 2015 and $660,000 in 2016. In 2017, Shamrock reported pretax income using FIFO pricing of $621,000. Show comparative income statements for Shamrock beginning with "Income before income tax, as presented in the 2017 income statement. The tax rate for all years is 30%. Income before income tax Income tax Net Income +A $ 2017 A +A +A 2016 2015 $ A