Indigo Industries changed from the double-declining-balance to the straight-line method in 2021 on all its equipment. There was no change in the assets' salvage values or useful lives. Plant assets, acquired on January 2, 2018, had an original cost of $1,689,600, with a $83,200 salvage value and an 8-year estimated useful life. Income before depreciation expense was $260,000 in 2020 and $288,000 in 2021 . Starting with income before depreciation expense, prepare the remaining portion of the income statement for 2020 and 2021