Following are condensed income statements for Uncle Bills Home Improvement Center for the years ended December 31, 2017, and 2016: Uncle Bill was concerned about the operating results for 2017 and asked his recently hired accountant. "If sales increased in 2017, why was net income less than half of what it was in 2016? In February of 2018. Uncle Bill got his answer: "The ending Inventory reported In 2016 was overstated by $21.150 for merchandlse that we were holding on consignment on behalf of Klrk's Servistar. We still keep some of the appllances In stock, but the value of these items was not included in the 2017 inventory count because we don't own them. Recast the 2016 and 2017 income statements to take into account the correction of the 2016 ending inventory error