Gerald Englehart Industries changed from the double-declining-balance to the straight-line method in 2015 on all its plant assets. There was no change in the assets salvage values or useful lives. Plant assets, acquired on January 2, 2012, had an original cost of $2,316,800, with a $108,800 salvage value and an 8-year estimated useful life. Income before depreciation expense was $363,200 in 2014 and $297,600 in 2015.

Starting with income before depreciation expense, prepare the remaining portion of the income statement for 2014 and 2015.

Year	2014	2015
Income before depreciation expense
Depreciation expense
Net income