The accounting records of Boston Home Store show these data (in millions): (Click the icon to view the income statements.) The shareholders are very happy with Boston's steady increase in net income. However, auditors discovered that the ending inventory for 2019 was understated by $3 million and that the ending inventory for 2020 was understated by $4 million. The ending inventory at December 31, 2021, was correct. Read the requirements. FOOD LINNEN DELETING JI, ULI, LULU, a 2013 Net sales revenue 2021 $ 2020 2019 45 $ 42 $ 39 Cost of goods sold: Beginning inventory 9 Net purchases 28 26 18 10 9 24 Cost of goods available 37 36 33 Less ending inventory (10) 9 8 27 27 25 Cost of goods sold Gross profit Operating expenses Net income 18 15 14 3 3 3 15 14 13