Dallas Corporation prepared the following two income statements: First Quarter $ 22,000 Second Quarter $ 26,400 Sales Revenue Cost of Goods Sold Beginning Inventory Purchases Goods Available for Sale Ending Inventory Cost of Goods Sold Gross Profit Operating Expenses Income from Operations $ 4,400 8,400 12,800 5,400 $ 5,400 13,400 18,800 10,400 7,400 14,600 6,400 $ 8,200 8,400 18,000 7,400 $ 10,600 During the third quarter, the company's internal auditors discovered that the ending inventory for the first quarter should have $6,400. The ending inventory for the second quarter was correct. Required 1 Required 2 Required 3 Prepare corrected income statements for each quarter. Ignore income taxes. Dallas Corporation Income Statement (Partial) First Quarter Second Quarter 0 0 $ $ 0 $ 0