Which inventory cost flow assumption emphasizes the income statement as opposed to the balance sheet?

Question

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LIFO method assumes that the last inventory purchased is the first to be sold, which leads to higher cost of goods sold and lower net income compared to other methods. This emphasizes the income statement rather than the balance sheet, as it results in lower taxable income and, therefore, lower taxes payable.

Which Inventory Cost Flow Assumption Emphasizes the Income Statement as Opposed