b$.$ Determine the expected amounts for $204$ for each of the income statement items.

Note: Round gross profit ratio and income taxes ratio to nearest four decimal places. Round other ratios to nearest two decimal places. Round all other intermediate computations to the nearest whole value. Enter your answers in thousands.

$\backslash$table$[[\backslash$table$[[$UDEN SUPPLY COMPANY$],[],[$Comparative Income Statements$]]],[,$Years Ended December $20$X$1,20$X$2,$ and $20$X$3,,],[($Thousands$),,,]]$

c$.$ Uden's unaudited financial statements for the current year show a $30\mathrm{.}78$ percent gross profit rate. Assuming that this represents a misstatement from the amount that you developed as an expectation, calculate the estimated effect of this misstatement on net income before taxes for $20$X$4.$

Note: Enter your answers in thousands.

Expected misstatement