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There is a 2023 column in Revised Income Statement on the right !!

Blue Spruce Limited, a private company that began operations in 2020, always values its inventories at their current net realizable value. The company uses ASPE. Its annual inventory figure is arrived at by taking a physical count and then pricing each item in the physical inventory at current resale prices. The condensed income statements for the company's past four years are as follows: Prepare corrected condensed income statements using an acceptable method of inventory valuation, assuming that the inventory at cost and as determined by the corporation (using net realizable value) at the end of each of the four years is as follows: Blue Spruce Limited Revised Income Statements Sales Cost of Goods Sold Gross Profit / (Loss) Operating Expenses Income Before Taxes eTextbook and Media