dCourtney's Cafes, Inc.$\text{'}$s CFO discovered a series of errors in its inventory system in early $2020,$ when he was making year$-$end adjustments to the financial statements for $2019.$ The books are still open in $2019.$The errors began in $2017.$ Below is a summary of the sales and cost of goods sold on income statement items for the three years:

Year $201720182019$

Sales $$510,000$ $$690,000$ $$805,000$

Cost of Goods Sold:

Beginning Inventory $52,00075,00084,000$

Net Purchases $162,000185,000224,000$

Cost of Goods Available for Sale $214,000260,000308,000$

Ending Inventory $75,00084,00096,000$

Cost of Goods Sold $139,000176,000212,000$

Gross Profit $$371,000$ $$514,000$ $$593,000$

Upon further analysis, the CFO determined that each of the years had ending inventory errors. The correct amounts for the years were: $2017,$ $$63,000$; $2018,$ $$101,000$; and $2019,$ $$106,000.$ The amounts for $2017$ beginning inventory and all purchases are correct as stated.

Required:

$1)$ Reconstruct the table with corrected amounts.

$2)$ Make the journal entry to correct the errors using the proper date.

$3)$ Determine the required disclosures for this series of errors.