Fisher Company prepared income statements that reflected pretax income of $21,000 for 2018 and $30,000 for 2019. An audit has determined that there were two errors in the inventory amounts as follows:

	Amount Reported	Correct Amount
Ending inventory, 2018	$15,000	$14,000
Ending inventory, 2019	18,000	16,000

Determine the correct pretax income amount for each year ( assume the errors were not corrected):

Correct Pretax Income for 2018 is ______________

Correct Pretax Income for 2018 is ______________