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Skysong Industries changed from the double-declining-balance to the straight-line method in 2026 on all its equipment. There was no change in the assets' salvage values or useful lives. Plant assets, acquired on January 2,2023 , had an original cost of $1,561,600, with a $112,000 salvage value and an 8-year estimated useful life. Income before depreciation expense was $255,200 in 2025 and \$320,000 in 2026 . Starting with income before depreciation expense, prepare the remaining portion of the income statement for 2025 and 2026