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Kingbird, Inc. reported these income statement data for a 2-year period. 2022 2021 Sales revenue $233,600 $203,120 Beginning inventory 42.750 31,260 Cost of goods purchased 218,290 182,320 Cost of goods available for sale 261,040 213,580 Less: Ending Inventory 57,910 42,750 Cost of goods sold 200 130 170,830 Gross proft $30,470 $32.290 Kingbird, Inc, uses a periodic inventory system. The inventories at January 1.2021, and December 31, 2022 are correct. However, the ending inventory at December 31, 2021, ts overstated by $8,700 k Prepare correct income statement data for the 2 years. 2021 Sales Cost of goods sold Beginning inventory Cost of goods purchased Cost of goods available for sale Less Ending inventory Cost of goods sold Gross profit 233600 34050 218290 252340 57910 194430 39170 S 2022 203120 31260 182320 213560 34050 179530 23590 B