The before$-$tax income for Cullumber Co$.$ for $2025$ was $$107,000$ and $$77,200$ for $2026.$ However, the accountant noted that the following errors had been made:

Sales for $2025$ included amounts of $$41,300$ 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 $$9,000.$

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

Interest Expense $14,400$

Cash $,14,400$

The bonds have a face value of $$240,000$ and pay a stated interest rate of $6\%.$ They were issued at a discount of $$16,000$ on January $1,2025,$ to yield an effective$-$interest rate of $7\%.($Assume that the effective$-$interest method should be used.$)$

$4.$ Ordinary repairs to equipment had been erroneously charged to the Equipment account during $2025$ and $2026.$ Repairs in the amount of $$8,600$ in $2025$ and $$9,000$ 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$.125.)$