During 2020, bramble company changed from fifo to weighted-average inventory pricing. pretax income in 2019 and 2018 (bramble’s first year of operations) under fifo was $175,550 and $183,900, respectively. pretax income using weighted-average pricing in the prior years would have been $147,000 in 2019 and $175,200 in 2018. in 2020, bramble reported pretax income (using weighted-average pricing) of $201,100. show comparative income statements for bramble, beginning with "income before income tax," as presented on the 2020 income statement. (the tax rate in all years is 30%.)

Employees at a library check out books to patrons. books have an isbn and a name. the library sometimes has multiple copies of the same book. books have one or more authors. a patron is an individual who has an active (non-expired) library card. for each library card, we store the person's first and last names and their address. for each employee, we store their employee id, current salary, first and last name and their address. we also store the employee id of their current manager. each time we check out a book to a patron we need to store the date of the transaction, the employee who checked out the book to the patron, and the library card of the patron. some employees have library cards. if an employee patron turns in a book late, the fine that they pay is a percentage of their salary. some employees are authors who have library cards—they are allowed to check out as many books as they like.