Condensed income statements for Swift Corporation are shown below for two years. Sales Cost of Goods Sold Gross Profit Operating Expense Net Income 2021 2022 $75,000 $90,000 45,000 54,000 $30,000 $36,000 15,000 15,000 $15,000 $21.000 Compute the corrected net income for 2021 and 2022 assuming that the inventory as of the end of 2021 was mistakenly understated by $7.000 2021 2022 Corrected net income