Geoffrey Adams Inc. sells canned fruit and vegetables in the state of Florida. GA uses the weighted average cost flow method for internal reporting and the LIFO cost flow method for external reporting, since it started business on 1/1/2020. GA management decides to change its external reporting cost flow method from LIFO to weighted average in December of 2021. The following table shows inventory measures for the two years: Find the amounts for cost of goods sold that GA would need to report in its 2021 annual report financial statements if it shows comparative amounts for 2020 and 2021. Wendy's Inc, uses the FIFO cost flow method for internal reporting and the LIFO cost flow method for external reporting. Prices for Wendy's ingredients were generally increasing at the time. A new inventory accountant computed cost of goods sold using FIFO for external reporting instead of using LIFO as they should have. This resulted in a misstatement of $15 million in Wendy's 2020 financial statements. The error was discovered in mid 2021 and corrected via a restatement of the 2020 financial statements. Make the entries that Wendy's would need to make to correct this error. Make sure to include the date, accounts and amounts