Sunland Inc. reported total assets of $2391000 and net income of $339000 for the current year. Sunland determined that inventory was overstated by $23000 at the beginning of the year (this was not corrected). Ignoring income taxes, what is the corrected amount for total assets and net income for the year?

$2414000 and $362000.

$2391000 and $339000.

$2368000 and $316000.

$2391000 and $362000.