During 2017, Splish Brothers Inc. changed from LIFO to FIFO inventory pricing. Splish Brothers began operations in 2015 and its pretax income in 2016 and 2015 under LIFO was $630,000 and $710,000, respectively. Pretax income using FIFO pricing in the prior years would have been $654,000 in 2015 and $768,000 in 2016. In 2017, Splish Brothers reported pretax income using FIFO pricing of $731,000. Show comparative income statements for Splish Brothers beginning with Income before income tax, as presented in the 2017 income statement. The tax rate for all years is 30%.