At December 31, 2024, Betty Harris Corporation reported current assets of $390,576 and current liabilities of $189,600. The following items may have been recorded incorrectly. Harris uses a perpetual inventory system. 1. Goods purchased costing $20,180 were shipped fo.b. shipping point by a supplier on December 28 . Harris received and recorded the invoice on December 29,2024 , but the goods were not included in Harris's inventory because they were not received until January 4,2025. 2. Goods purchased costing $15,740 were shipped fo.b. destination by a supplier on December 26 . Harris received and recorded the invoice on December 31, but the goods were not included in Harris's 2024 inventory because they were not feceived until January 2, 2025. 3. Goods held on consignment from Claudia Kishi Company were included in Harris's December 31, 2024, inventory at $13,700. By what amount will income (before taxes) be adjusted up or down as a result of the corrections? Adjust income