Presented below are income statements prepared on a LIFO and FIFO basis for Ayayai Company, which started operations on January 1, 2019. The company presently uses the LIFO method of pricing its inventory and has decided to switch to the FIFO method in 2020. The FIFO income statement is computed in accordance with the requirements of GAAP. Ayayai's profit-sharing agreement with its employees indicates that the company will pay employees 10% of income before profit-sharing. Income taxes are ignored. LIFO Basis FIFO Basis 2020 2019 2020 2019 Sales $3,050 $3,050 $3,050 $3,050 1,130 1,040 1,050 980 950 950 950 950 Cost of goods sold Operating expenses Income before profit-sharing Profit-sharing expense Net income 970 1,060 1,050 1,120 97 106 111 106 $873 $954 $939 $1,014 Answer the following questions. (a) If comparative income statements are prepared, what net income should Ayayai report in 2019 and 2020? (Round answers to O decimal places, e.g. 125.) 2020 2019 Net income $ $