Marigold Jewelry reported the following income statement data for a 2-year period. Marigold uses a periodic inventory system. The inventories at January 1, 2019, and December 31,2020 , are correct. However, the ending inventory at December 31,2019 , was understated HK $63,000. Prepare correct income statement data for the 2 years. (b) What is the cumulative effect of the inventory error on total gross profit for the 2 years? The cumulative effect on total gross profit for the two years is HKS