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 : 2. Compute the difference between the pretax income and the ending inventory amount for the two cases. 1. Prepare a separate income statement through pretax income that details cost of goods sald for (a) Case A:FFO and (b) Case B: LIFO