BE21.2 (LO 1) Refer to the accounting change by Wertz Construction in BE21.1. Wertz has a profit-

sharing plan, which pays all employees a bonus at year-end based on 1% of pretax income. Compute the indirect effect of Wertz’s change in accounting policy that will be reported in the 2025 income statement, assuming that the profit-sharing contract explicitly requires adjustment for changes in income numbers.