During 2022, Williamson Company changed from FIFO to weightedaverage inventory pricing. Pretax income in 2021 and 2020 (Williamson’s first year of operations) under FIFO was $160,000 and $180,000, respectively. Pretax income using weighted-average pricing in the prior years would have been $145,000 in 2021 and $170,000 in 2020. In 2022, Williamson Company reported pretax income (using weighted-average pricing) of $180,000. Show comparative income statements for Williamson Company, beginning with “Income before income tax,” as presented on the 2022 income statement. The tax rate in all years is 30%.