not sure what im doing wrong in part B. help!

Sheffield Company began operations in 2023 and for simplicity reasons, adopted weighted-average pricing for inventory. In 2025 , in accordance with other companies in its industry, Sheffield changed its inventory pricing to FIFO. The pretax income data is reported below. (a) What is Sheffield's net income in 2025 ? Assume a 35% tax rate in all years. Net income \$\$ Compute the cumulative effect of the change in accounting principle from weighted-average to FIFO inventory pricing. Net effect