Doubletree Company's financial statements show the following. The company recently discovered that in making physical counts of inventory, it had made the following errors: Inventory on December 31, 2010, is understated by $51,000, and inventory on December 31, 2011, is overstated by $21,000. For Year Ended December 31 2011 S 726,000 $ 956,000 S 791,000 269,000 276,000 251,000 ,248,000 1,361,000 1,231,000 1,388,000 ,581,000 1,246,000 2010 2012 (a) Cost of goods sold (b) Net profit (c) Total current assets (d) Total equity