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

$($Click the icon to view the income statements.$)$

The shareholders are very happy with Downtown'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.

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

Downtown Home Store

Income Statements $($adapted; amounts in millions$)$

Years Ended December $31,2021,2020,$ and $2019$