The accounting records of Swifty Inc. show the following data for 2025: 1. Life insurance expense on officers was $7,000. 2. Equipment was acquired in early January for $438,000. Straight-line depreciation over a 6 -year life is used, with no salvage. value. For tax purposes, Swifty used a 30% rate to calculate depreciation. 3. Interest revenue on municipal bonds totaled $3,700. 4. Product warranties were estimat? to be $86,000 in 2025 . Actual repair and labor costs related to the warranties in 2025 were $23,000. The remainder is f. 5. Sales on an accrual basis were $507,000. For tax purposes, $400,000 was recorded on the installment-sales method. 6. Fines incurred for securities violations were $11,000. 7. Pretax financial income was $471,000. The tax rate is 30%. (a) Prepare a schedule starting with pretax financial income in 2025 and ending with taxable income in 2025. (Enter negative amounts using either a negative sign preceding the number e.3. -45 or parentheses e.8. (45).) Prepare a schedule starting with pretax financial income in 2025 and ending with taxable income in 2025. (Enter negative amounts usine either a neaative cian nrecedine the number e.. . -45 or parentheses e.g. (45).)