Condensed income statements for Amy Corporation are shown below for two years. 2021 2022 Sales $87,000 $104,400 Cost of Goods Sold 52,200 62,640 Gross Profit $34,800 $41,760 Operating Expense 17,400 17,400 Net Income $17,400 $24,360 Compute the corrected net income for 2021 and 2022 assuming that the inventory at the end of 2021 was mistakenly overstated by $5,800. 2021 Corrected net income $ 2022 $