During 2020, Blue Company switched from FIFO to Weighted Average Inventory Prices. Pre-tax income in 2019 and 2018 (Blue's first year of operations) under FIFO were $163,560 and $186,350, respectively. Pre-tax income using weighted average price in prior years would have been $152,200 in 2019 and $180,800 in 2018. In 2020, Blue reported pre-tax income (using weighted average price) of $214,600. Comparative income for Blue, beginning with "Income before income taxes" as reported on the 2020 income statement. (The tax rate in all years is 30%).

Calculate

		2020		2019		2018
Profit before income tax
Income tax
Net Income