During the third quarter of its 20X7 fiscal year, Press Company is considering the different methods of reporting accounting changes on its interim segments. Preliminary data are available for the third quarter of 20X7, ending on September 30, 20X7, prior to any adustments requires for any accouingchanges The company's tax rate is 40 percent of income. Selected interim data for the company, in thousands of dollars, follow Earnings from Net Gross Operations, Sales Profit Before TaxEarnings Net Quarter Ended 20x7: March 31 June 30 Septenber 30 (preliminary) $398 408 432 $127 129 145 $15.0 19.8 21.0 $ 25 35 20X6: March 31 June 30 September 30 404 418 407 389 133 145 142 128 25 35 34 34 15.0 21.0 20.4 20.4 December 31 Required: For the following independent cases, present the company's interim financial data for the three quarters of 20X7 and the comparative data for 20x6, assuming that in a meeting on the last day of the third quarter of 20X7, the company decides to make the specified accounting change