Ayayai Hardware Limited reported the following amounts for its cost of goods sold and Inventory: Ayayai made two errors in 2023. It recorded a $4,100 inventory purchase in transit at the end of 2023 that was shipped FOB destination and included this amount in ending inventory. Also during the year-end inventory count, staff forgot to count $5,000 of ending inventory that was on hand. No one discovered these errors in 2023. (a) Your answer is partially correct. Calculate the correct ending inventory and cost of goods sold amounts for each year. Ignoring the effect of income taxes, describe the impact of the errors on (1) cost of goods sold, (2) income before income tax, (3) assets, (4) liabilities, and (5) total shareholders' equity for each of the two years