During 2022 , Windsor Company changed from FIFO to weighted-average inventory pricing. Pretax income in 2021 and 2020 (Windsor's first year of operations) under FIFO was $150,400 and $169,200, respectively. Pretax income using weighted-average pricing in the prior years would have been $136,300 in 2021 and $159,800 in 2020 . In 2022, Windsor Company reported pretax income (using weighted-average pricing) of $169,200. Show comparative income statements for Windsor Company, beginning with "Income before income tax," as presented on the 2022 income statement. (The tax rate in all years is 30%.)