Risers Inc. reported total assets of $1,800,000 and net income of $240,000 for the current year. Risers determined that inventory was overstated by $18,000 at the end of the year (this was not corrected). What is the corrected amount for total assets and net income for the year? Assume that the income tax rate is zero. a. $1,800,000 and $240,000. b. $1,800,000 and $258,000. c. $1,782,000 and $222,000. d. $1,818,000 and $258,000