The before-tax income for Metlock Co-for 2020 was $94,000 and $84,300 for 2021 . However, the accountant noted that the following errors had been made: 1. Sales for 2020 included amounts of $35,000 wich had been received in cash during 2020 , but for which the related products were delivered in 2021. Title did not pass to the purchaser until 2021. 2. The inventory on December 31,2020 , was understated by $8.600 3. The bookkeeper in recording interest expense for both 2020 and 2021 on bonds payable made the following entry on an annual basis. Interest Expense 15,000 cosh 15,000 The bond 5 have a face value of $250,000 and pay a stated interest rate of 6%. They were issued at a discount of $14,000 on January 1,2020, to vield aneffective-interest rate of 7%. (Assume that the effective-yeld method should be used) 4. Ordinary repairs to equipment had been erronecously charged to the Equipment account during 2020 and 2021 . Repairs in the amount of $8,200 in 2020 and $9,200 in 2021 were so charged. The company applies a rate of 10% to the balance in the Equipment account at the end of the vear in its determination of depreciation charges: Prepare a schedule showing the determination of corrected income before taxes for 2020 and 2021. (Enter negotive amounts using either a negative sign preceding the number es. 15,000 or parentheses e.s. (15,000). Round answers to 0 decimal places, ex. 125y either a negative sign preceding the number e.s. 15,000 or parentheses e.s. (15,000). Round answers to 0 decimal places. e.g. 125)