The before$-$tax income for Crane Co$.$ for $2025$ was $$109,000$ and $$80,000$ for $2026.$ However, the accountant noted that the following errors had been made:

Sales for $2025$ included amounts of $$40,400$ which had been received in cash during $2025,$ but for which the related products were delivered in $2026.$ Title did not pass to the purchaser until $2026.$

The inventory on December $31,2025,$ was understated by $$8,500.$

The bookkeeper in recording interest expense for both $2025$ and $2026$ on bonds payable made the following entry on an annual basis.

Interest Expense $,15,000$

Cash $15,000$

The bonds have a face value of $$250,000$ and pay a stated interest rate of $6\%.$ They were issued at a discount of $$16,000$ on January $1,2025,$ to yield an effective$-$interest rate of $7\%.($Assume that the effective$-$interest method should be used.$)$

Ordinary repairs to equipment had been erroneously charged to the Equipment account during $2025$ and $2026.$ Repairs in the amount of $$8,800$ in $2025$ and $$8,600$ in $2026$ were so charged. The company applies a rate of $10\%$ to the balance in the Equipment account at the end of the year in its determination of depreciation charges.

Prepare a schedule showing the determination of corrected income before taxes for $2025$ and $2026.($Enter negative amounts using either a negative sign preceding the number e$.$g$.-15,000$ or parentheses e$.$g$.(15,000).$ Round answers to $0$ decimal places, e$.$g$.125.)$

$\backslash$table$[[$Income before Tax$],[$Corrections:$],[$Sales Erroneously Included in $2025$ Income$],[$Anderstatement of $2025$ Ending Inventory$],[$Repairs Erroneously Charged to the Equipment Account $vv$