can someone help me with this question please thank you

At December 31,2024, Michelle Walker Corporation reported current assets of $344,933 and current liabilities of $192,700. The following items may have been recorded incorrectly, Walker uses a perpetuat inventory system. 1. Goods purchased costing $21,090 were shipped fo. b. shipping point by a supplier on December 28 . Walker received and recorded the invoice on December 29,2024, but the goods were not included in Walker's inventory because they were not received until January 4,2025. 2. Goods purchased costing $16,010 were shipped f.o.b. destination by a supplier on December 26 . Walker received and recorded the invoice on December 31, but the goods were not included in Walker's 2024 inventory because they were not received until January 2, 2025. 3. Goods held on consignment from Claudia Kishi Company were included in Walker's December 31, 2024, inventory at $12,250. By what amount will income (before taxes) be adjusted up or down as a result of the corrections? Adjust income