Problem - During 2014, Williamson Company changed from FIFO to weighted-average inventory pricing. Pretax income in 2013 and 2012 (Williamson's first year of operations) under FIFO was $163,400 and $199,200, respectively. Pretax income using weighted-average pricing in the prior years would have been $149,800 in 2013 and $173,700 in 2012. In 2014, Williamson Company reported pretax income (using weighted-average pricing) of $219,900. Show comparative income statements for Williamson Company, beginning with "Income before income tax," as presented on the 2014 income statement. (The tax rate in all years is 28%.)