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During 2010 Williamson Company changed from FIFO to weighted-average inventory pricing. Pretax income in 2009 and 2008 (Williamson's first year of operations) under FIFO was $160,000 and $180,000, respectively. Pretax income using weighted-average pricing in the prior years would have been $145,000 in 2009 and $170,000 in 2008. In 2010, Williamson Company reported pretax income (using weighted-average pricing) of $180,000. Show comparative income statements for Williamson Company, beginning with "Income before income tax," as presented on the 2010 income statement. (The tax rate in all years is 30%.)

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