Carla Vista Company has a July 31 fiscal year end and uses a perpetual inventory system. The records of Carla Vista Company show the following data: 2021 2020 2019 Income statement: Sales Cost of goods sold Operating expenses Balance sheet: Merchandise inventory $360,000 255,000 76,000 $335,000 240,000 76,000 $350,000 265,000 76,000 52,000 45,000 35,000 After its July 31, 2021, year end, Carla Vista discovered two errors: 1. At July 31, 2020, Carla Vista had $10,000 of goods held on consignment at another company that were not included in the physical count In July 2020, Carla Vista recorded a $15,000 inventory purchase on account that should have been recorded in August 2. 2020. Carla Vista Company has a July 31 fiscal year end and uses a perpetual inventory system. The records of Carla Vista Company show the following data: 2021 2020 2019 Income statement: Sales Cost of goods sold Operating expenses Balance sheet: Merchandise inventory $360,000 255,000 76,000 $335,000 240,000 76,000 $350,000 265,000 76,000 52,000 45,000 35,000 After its July 31, 2021, year end, Carla Vista discovered two errors: 1. At July 31, 2020, Carla Vista had $10,000 of goods held on consignment at another company that were not included in the physical count In July 2020, Carla Vista recorded a $15,000 inventory purchase on account that should have been recorded in August 2. 2020