Condensed income statements for Sarasota Corporation are shown below for two years. Sales Cost of Goods Sold Gross Profit Operating Expense Net Income 2021 $84,000 50,400 $33,600 16,800 $16,800 2022 $100,800 60,480 $40,320 16,800 $23,520 Compute the corrected net income for 2021 and 2022 assuming that the inventory as of the end of 2021 was mistakenly understated by $7,840. 2021 2022 Corrected net income $ $