please answer only number $4.$ During the third quarter, It was discovered that the ending Inventory for the first quarter should have been $$5,180.$

Required:

What effect did this error have on the combined pretax Income of the two quarters?

Which quarter's or quarters' $($If any$)$ EPS amounts were affected by this error?

Prepare corrected Income statements for each quarter.

Prepare the schedule to reflect the comparative effects of the correct and Incorrect amounts on the Income statement.

Answer is complete but not entirely correct.

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Prepare the schedule to reflect the comparative effects of the correct and incorrect amounts on the income statement.