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Sunland Company reports net income of $ 9 7 , 0 0 0 in 2 0 2 2 . However, ending inventory was understated $

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Sunland Company reports net income of $97,000 in 2022. However, ending inventory was understated $8,000.
(a1) What is the correct net income for 2022?
Correct net income for 2022
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