For both the years 2019 and 2020, Begonia Corporation reported a pre-tax income of $300,000. You have been made aware that the company's

2019 ending inventory included inventory costing $18,000 that had been sold to a customer FOB shipping point and was in transit to the customer on December 31, 2019.

2020 ending inventory includes inventory costing $9,000 that had been purchased from a supplier FOB destination and was in transit to Begonia on December 31, 2020.

i. What is Begonia's corrected pre-tax income for 2019?

$

ii. What is Begonia's corrected pre-tax income for 2020?