Sheen Company reported these income statement data for a 2-year period. 2021 2022 Sales revenue $210,000 $250,000 Beginning inventory 32,000 40,000 Cost of goods purchased 173,000 202,000 Cost of goods available for sale 205,000 242,000 Less: Ending inventory 40.000 55,000 Cost of goods sold 165,000 187,000 Gross profit $45.000 $63.000 Sheen Company uses a periodic inventory system. The inventories at January 1, 2021, and December 31, 2022, are correct. However, the ending inventory at December 31, 2021, is overstated by $8,000. (a) Prepare correct income statement data for the 2 years. 2021 2022 Sales $ Cost of goods sold Beginning inventory Cost of goods purchased Cost of goods available for sale Less: Ending inventory Cost of goods sold Gross profit $