The accounting records of Columbia Home Store show these data $($in millions$)$:

$($Click the icon to view the income statements.$)$ inventory for $2020$ was understated by $$8$ million. The ending inventory at December $31,2021$ was correct.

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Requirement $1.$ Show corrected income statements for each of the three years. $($Enter all amounts in millions as provided in the question.$)$

Columbia Home Store