Riverbed Hardware Limited reported the following amounts for its cost of goods sold and Inventory: Riverbed made two errors in 2020 . It recorded a $4,200 inventory purchase in transit at the end of 2020 that was shipped FOB destination and incluted this amount in ending imventory. Also during the year-end inventory count, staff forgot to count $5,000 of ending inventory that was on hand. No one discovered these errors in 2020