Dows Company prepared income statements that reflected pretax income of $21, 000 for 2013 and $30, 000 for 2014. An audit has determined that there were two errors in the inventory amounts as follows. Determine the correct pretax income amount for each year(show computations; assume the errors were not corrected): A recent annual report for Kirov company contained the following data: Calculate the accounts receivable turnover ratio. Calculate the average days' sales in receivables for 2014(rounded to nearest day)