In 2019, Bergeron Construction Company Ltd. applied the completed-contract method of accounting for long-term construction contracts. However, in 2020, Bergeron discovered that the percentage-of-completion method should have been applied instead. For tax purposes, the company uses the completed-contract method and will continue this approach in the future. Bergeron follows ASPE, and will apply the percentage-of-completion method in 2020 and in the future. Bergeron applies the deferred taxes method of accounting for income taxes, and is subject to a tax rate of 30%. The appropriate information related to this change is as follows: Pre-Taxi x Income Using: Percentage Completed- of-Completion Contract $838,000 $608,000 712,000 476,000 Difference $230,000 2019 2020 236,000 (a) Calculate the net income to be reported in 2020. $ Net income