ACC - LIFO and FIFO basis for Kenseth Company

Presented below are income statements prepared on a LIFO and FIFO basis for Kenseth Company, which started operations on January 1, 2013. The company presently uses the LIFO method of pricing its inventory and has decided to switch to the FIFO method in 2014. The FIFO income statement is computed in accordance with the requirements of GAAP . Kenseth’s profit-sharing agreement with its employees indicates that the company will pay employees 5% of income before profit sharing. Income taxes are ignored.
LIFO FIFO
2014 2013 2014 2013
Sales $3,400 $3,400 $3,400 $3,400
Cost of goods sold 1,089 1,013 1,200 951
Operating expenses 1,100 1,100 1,100 1,100
Income before profit-sharing 1,211 1,287 1,100 1,349
Profit-sharing expense 61 64 55 67
Net income $1,150 $1,223 $1,045 $1,282

If comparative income statements are prepared, what net income should Kenseth report in 2013 and 2014?