Shockley Co. reported the following amounts in its financial statements: (a) Cost of goods sold (b) Profit (c) Total current assets 2020 Financial Statements for Year Ended December 31,. 2021 2022 760,000 $ 892,000 $ 815,000 265,000 320,000 276,000 1,245,000 1,377,000 1,355,000 1,520,000 1,190,000 1,322,000 (d) Equity In making the physical counts of inventory, the following errors were made: Inventory on December 31, 2020: understated $79,000 Inventory on December 31, 2021: overstated $23,000 Required: For each of the preceding financial statement items-(a), (b), (c), and (d)-prepare a schedule similar to the following and show the adjustments that would have been necessary to correct the reported amounts. (Negative answers should be indicated by a minus sign.) IN Int of annde sold 2020 2021 2022