Riverbed Hardware Limited reported the following amounts for its cost of goods sold and Inventory: 2021 2020 Cost of goods sold $168,200 $153,200 Ending inventory 37,000 30,300 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 included this amount in ending inventory. 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. (b) Describe the impact of the error on (1) cost of goods sold, (2) income before income tax, (3) assets, (4) liabilities, and (5) total shareholders' equity for each of the two years. 2021 2020 (1) Cost of goods sold $ (3) Assets > $ $ > $ (4) Liabilities TA Total (5) shareholders' equity A > $