Drest Company reported net incomes for a three-year period as follows (all amounts in HK$): 2020, 186,000; 2021, 189,000; 2022, 180,000. In reviewing the accounts in 2023 after the books for the prior year have been closed, you find that the following errors have been made in summarizing activities: Overstatement of ending inventory Understatement of accrued advertising expense Instructions (a) Determine corrected net incomes for 2020, 2021, and 2022. 2020 2021 2022 42,000 51,000 24,000 6,600 12,000 7,200 [10 marks] (b) Give the entry to bring the books of the company up to date in 2023, assuming that the books have been closed for 2022. [5 marks]