The before-tax income for Cullumber C0. for 2025 was $103,000 and $82,800 for 2026 . However, the accountant noted that the following errors had been made: 1. Sales for 2025 included amounts of $42,000 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. 2. The inventory on December 31,2025 , was understated by $8,300. 3. The bookkeeper in recording interest expense for both 2025 and 2026 on bonds payable made the following entry on an annual basis. Interest Expense 15.600 Cash 15,600 The bonds have a face value of $260,000 and pay a stated interest rate of 6%. They were issued at a discount of $16,000 on January 1, 2025, to vield an effective-interest rate of 7\%. (Assume that the effective-interest method should be usedi) 4. Ordinary repairs to equipment had been erroneously charged to the Equipment account during 2025 and 2026 . Repairs in the amount of $9,400 in 2025 and $9.100 in 2026 were so charged. The company applies a rate of to\% 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 negotlve amounts using either a negotive sign preceding the number es, -15,000 or parentheses es, (15,000) Round answers to 0 decimal places, es. 125)