Flounder Hardware Limited reported the following amounts for its cost of goods sold and Inventory: Flounder made two errors in 2020. It recorded a $3,900 inventory purchase in transit at the end of 2020 that was shipped FOB destination and included this amount in ending inventory. Also during the year-end inventory count, staff forgot to count $5,000 of ending inventory that was on hand. No one discovered these in 2020. (a) - Your answer is incorrect. Calculate the correct ending inventory and cost of goods sold amounts for each year