Exhibit $2$ Pro$-$forma Income Statement, $2007$ and $2008$ for reel mower units if no change in

Inventory Accounting

Income Statement $($thousands of dollars$)$

a This amount is commonly referred to as the LIFO Reserve.

${?}^b$ Sales of $40,000$ units occurred at a rate of $10,000$ units in each quarter during $2007.$ Prepare a pro$-$forma income statement of $2008,$ assuming the unit sales pattern was $10,000,5,000,20,000,5,000$ units in the four quarters.