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 adjustments required for any accounting changes. The company's tax rate is 40 percent of income. Selected interim data for the company, in thousands of dollars, follow: Earnings from Operations, Before Tax Net Gross Net Quarter Ended 20X7: Sales Profit Earnings March 31 June 30 September 30 (preliminary) $392 417 431 $115 $ 22 $13.2 31 18.6 19.8 133 20X6: March 31 June 30 September 30 December 31 398 427 406 388 121 133 130 116 13.2 19.8 19.2 19.2 32 32 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