Required information [The following information applies to the questions displayed below.] Emily Company uses a periodic inventory system. At the end of the annual accounting period, December 31 of the current year, the accounting records provided the following information for product 2 : Qquired: Prepare a separate income statement through pretax income that details cost of goods sold for (a) Case A: FIFO and (b) Case B: FO. \begin{tabular}{|l|c|c|c|} \hline \multirow{2}{*}{} & \multicolumn{3}{|c|}{ Comparison of Amounts } \\ \cline { 2 - 4 } & Case A & Case B & \\ \cline { 2 - 4 } & FIFO & LIFO & Difference \\ \hline Pretax income & & & \\ \hline Ending inventory & & & \\ \hline \end{tabular}