Bramble Hardware Limited reported the following amounts for its cost of goods sold and Inventory: Bramble made two errors in 2020. It recorded a $3,700 imventory purchase in transit at the end of 2020 that was shipped FOB destination and included this amount in ending imventory. Aso durings the year-end inventory count, staff forgot to count $5,000 of ending inveritory that was on hand. No one discovered these errors in 2020