The following is an income statement for Gabotti Enterprises:

	2015	2016
Net Sales	$15,000,000	$25,000,000
Fixed Costs	3,800,000	3,800,000
Variable Costs	1,980,000	3,300,000
Operating Income	$9,220,000	$17,900,000
Interest Expense	1,710,000	1,710,000
EBT	7,510,000	16,190,000
Taxes (30%)	2,253,000	4,857,000
Net Income	$5,257,000	$11,333,000 a. From the table, calculate Gabotti Enterprises DFL using both methods