Kingbird Corp. changed from the straight-line method to the double-declining-balance method in 2026 on all its equipment. There was no change in the salvage values or useful lives. The equipment was purchased in 2025 , and the original cost was $624,000 with no salvage value and a 6-year estimated useful life. Income before depreciation expense was $500,000 in 2025 and $809,000 in 2026 . Kingbird's tax rate is 20%. Starting with income before depreciation expense, prepare the remaining portion of the income statement for 2025 and 2026