At December 31, 2024, Lisa Anderson Corporation reported current assets of $380,386 and current liabilities of $213,700. The following items may have been recorded incorrectly. Anderson uses a perpetual inventory system. 1. 2. 3. Goods purchased costing $20,870 were shipped f.o.b. shipping point by a supplier on December 28. Anderson received and recorded the invoice on December 29, 2024, but the goods were not included in Anderson's inventory because they were not received until January 4, 2025. Goods purchased costing $15,010 were shipped f.o.b. destination by a supplier on December 26. Anderson received and recorded the invoice on December 31, but the goods were not included in Anderson's 2024 inventory because they were not received until January 2, 2025. Goods held on consignment from Claudia Kishi Company were included in Anderson's December 31, 2024, inventory at $11,840. By what amount will income (before taxes) be adjusted up or down as a result of the corrections? Adjust income