Taxable income and pretax financial income would be identical for Sheridan Co$.$ except for its treatments of gross profit on installment sales and estimated costs of warranties. The following income computations have been prepared.

$\backslash$table$[[$Taxable income,$2024,2025,2026],[$Excess of revenues over expenses $($excluding two temporary differences$),$$$154,000,$$$191,000,$$$88,100$