Heller Company began operations in 2013vand used the Lifo method to compute its $300,000 cost of goods sold for that year. At the beginning of 2014, Heller changed to the FIFO method. Heller determined that its cost of goods sold under FIFO would have $250,000 in 2013. For 2014, Heller's cost of goods sold under FIFO WAS $360,000, while it would have been $410,000 under LIFO. Heller is subject to a 30% income tax rate. assume Heller Company had sales revenue of $510,000 in 2013 and $650,000 in 2014. Prepare Heller's partial income statements (through gross profit) for 2013 and 2014.