A company reported ending inventory of $$81,000$ in Year $1.$ It was discovered in Year $2$ that the correct value of the ending inventory was $$109,000$ for Year $1,$ and a correction was made. Complete the following table based on this information. Assume the company uses the perpetual inventory system.

Do not enter dollar signs or commas in the input boxes.

Enter a negative sign as appropriate for the Profit$($Loss$)$ line item.

$\backslash$table$[[$Item$,$Reported,Correct Amount$],[$Inventory$,$$$81,000,$$$109000$