In 2022, Fischer Corporation changed its method of inventory pricing from LIFO to FIFO. Net income computed on a LIFO as compared to a FIFO basis for the four years involved is: (ignore income taxes.)

	FIFO	LIFO
2019	$78,200	$87,700
2020	$84,500	$88,100
2021	$87,000	$90,400
2022	$92,500	$92,700

Instructions:

(a) indicate the net income that would be shown on comparative financial statements issued at 12/31/22 for each of the four years, assuming that the company changed to the FIFO method in 2022.

(B) Assuming that the company switched from the FIFO to the LIFO method, but the accounting records are poor and the amounts under LIFO for the prior years is difficult to determine. In this case, What would be the net income reported on the comparative financial statements issued at 12/31/22 for 2019, 2020, and 2021?