Dalez Corporation prepared the following two statements of earnings (simplified for illustrative purposes): First Quarter 2017 Second Quarter 2017 Sales revenue $ 16,100 $23,100 Cost of sales Beginning inventory $ 5,700 $ 5,500 Purchases 4,700 14,700 Cost of goods available for sale 10,400 20,200 Ending inventory 5,500 10,700 Cost of sales 4,900 9,500 13,600 Gross profit 11,200 Expenses (operating) Pretax earnings 6,700 7,700 $ 4,500 $ 5,900 During the third quarter, it was discovered that the ending inventory for the first quarter should have been $6,070.