Raven Ltd$.($Raven$)$ is a publicty traded company with a December $31$ year$-$end. During $2023,$ Raven decided to change its inventory costing method from weighted average cost to first$-$in first$-$out. information related to the policy change is provided below. $($The image attached$)$

Preliminary income before taxes for $2023($before the aforementioned items$)$ was $$95,000.$

$$Other relevant information follows:$$Net income reported in $2022$ was $$90,000$

Retaining Earnings at December $31,2021$ and $2022$ was $$110,000$ and $$140,000.$

$$Dividends declared and paid during the years ended December $31,2022$ and $2023$ were $$60,000$ and $$70,000,$ respectively

$$The tax rate in effect for all years was $30\%$

Required $1$: calculate adjusted income before taxes for $2023.$

Required $2$: calculate net income $($as restated$)$ for $2022.$