Not sure what I did wrong

4 In May 20X5, the newly appointed controller of Butch Baking Corporation conducted a thorough review of past accounting, particularly of transactions that exceeded the company's normal level of materiality. As a result of his review, he instructed the company's chief accountant to correct two errors: 10 points a. In 20X2, the company made extensive improvements to the baking process and installed a substantial amount of new equipment. The entire cost of the process improvements and equipment was accidentally charged to income as restructuring expense in 20X2. However, the equipment should have been capitalized and added to the factory equipment account. The cost of the equipment was $1,200,000. Butch depreciates its factory equipment on the straight-line basis over 10 years. A full year's depreciation is charged in the year that equipment is acquired. b. A year-end cut-off error occurred in 20X3. A large shipment of nonperishable supplies arrived from China on the last day of 20X3 and had been left in the shipping containers outside the main plant. As a result, the supplies were recorded as received in 20X4 and had not been included in the year-end 20x3 inventory count. The account payable also had not been recorded in 20X3. The supplies cost $106,000 Like most companies, Butch Baking presents a five-year financial summary in its annual report. The 20X4 summary contained the following information (in thousands of dollars, except EPS): 20x0 20X1 20X2 20X3 20X4 Gross revenue $ 15,200 $ 16,400 $ 17,900 $ 17,200 $ 16,200 Net income 2,010 2,150 870 2,320 1,890 Total assets 142,000 159,000 151,480 149.000 137,000 Total liabilities 50.800 66.800 71.640 69,000 65,000 Net assets 91,500 91,500 76,60 76,600 77,900 Earnings per $ 20.10 $ 21.50 $ 8.70 $ 23.20 $ 18.90 share* *100,000 shares outstanding Required: 1. Not available in Connect. 2. Revise the financial summary. (Enter answer in thousands, not in whole Canadian dollars. Round EPS answers to 1 decimal place.) Answer is complete but not entirely correct. 4 Earnings per share* $ 20.10 $ 21.50 $ 8.70 $ 23.20 $ 18.90 *100,000 shares outstanding 10 points Required: 1. Not available in Connect. 2. Revise the financial summary. (Enter answer in thousands, not in whole Canadian dollars. Round EPS answers to 1 decimal place.) Answer is complete but not entirely correct. 20X3 $ $ $ 20x0 15,200 2,010 2,010 $ 20X2 17,900 870 20X1 16,400 2,150 2,150 159,000 Gross revenue Net income Adjusted net income Total assets Adjusted total assets Total liabilities Adjusted total liabilities Net assets Earnings per share 142,000 142,000 50.800 50.800 91,500 X $ 20.1$ 159,000 66,800 1,950 151,480 152,560 71,640 71,640 77,680 X $ 19.5$ 20X4 16,200 1,890 1,770 137,000 137,840 65,000 65,000 78.740 X 17.7 17,200 $ 2,320 2,200 149,000 150,066 69,000 69,106 77,560 X $ 22.0$ $ 66,800 91,500 X $ 21.5$ $