The beloce taxincome for Swifty Ca for 2025 was $102,000 and $72,700 for 2026 . However, the accountant noted that the following errors hadbeen made: 1. Salestor 2025 included amoucts of $42,000 which had beta received in cash during 2025 , but for which the related products were delivered in 2026 . Thte did not passto the purchaser untit 2026 2 The inyentory on December 31,2025 wasunderstated by $8.800 3. The bookkeeper in recording interest expense for both 2025 and 2026 on bonds payable made the following entry on an annual basis. 16,800 16,000 The bonds have a face value of $280,000 and pay a stated enterest rate of 6%. They were issued at a discount of $15,000 on 4. Ordinaryrepairs to equipment had been erroneovilv charsed to the Equipment account durins 2025 and 2026 . Repairs in the amourt of $9,000 in 2025 and $8,500 in 2026 were so charend. The company applim a rate of 105 to the balance in the Equipent account at the end of the ves in its deterninatian of depreciation charses. Prepare a schedule showing the determinution of corrected income before tawes for 2025 and 2026 . Enater negotive dimounts uning