Presented below are income statements prepared on a LIFO and FIFO basis for Sandhill Company, which started operations on January 1, 2016. The company presently uses the LIFO method of pricing its inventory and has decided to switch to the FIFO method in 2017. The FIFO income statement is computed in accordance with the requirements of GAAP. Sandhills 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
		2017		2016		2017		2016
Sales		$3,150		$3,150		$3,150		$3,150
Cost of goods sold		1,090		970		1,110		920
Operating expenses		960		960		960		960
Income before profit-sharing		1,100		1,220		1,080		1,270
Profit-sharing expense		110		122		113		122
Net income		$990		$1,098		$967		$1,148

Answer the following questions.

(a)

If comparative income statements are prepared, what net income should Sandhill report in 2016 and 2017? (Round answers to 0 decimal places, e.g. 125.)

		2017		2016
Net income		$		$