201 $126,000 75,000 2018 Sales Cost of Goods Sold Gross Profit Operating Expenses $105,000 54,000 $51,000 30,000 $51,000 30,000 Net Income $21,000 $ 21,000 At the end of 2018, the company discovered that an error had resulted in a $3,000 overstatement of the 2017 ending inventory. What is the corrected net income for 2017 and 2018? A. 2017 2018 $27,000 $18,000 B. 2017 2018 $18,000 $24,000 C. 2017 2018 $24,000 $15,000 D. 2017 2018 $24,000 $18,000