Condensed income statements for Blue Spruce Corporation are shown below for two years. Sales Cost of Goods Sold Gross Profit Operating Expense Net Income 2021 $91,500 54,900 $36,600 18,300 $18,300 2022 $109,800 65,880 $43.920 18,300 $25,620 Compute the corrected net income for 2021 and 2022 assuming that the inventory as of the end of 2021 was mistakenly understated by $8,540. 2021 2022 Corrected net income $