The Community Store reported the following amounts on their financial statements for Year $1,$ Year $2,$ and Year $3$:

For the year ended December $31$

Year $1$ Year $2$ Year $3$

Cost of goods sold $ $75,000$ $ $87,000$ $ $77,000$

Net income $22,00025,00021,000$

Total current assets $155,000165,000110,000$

Equity $287,000295,000304,000$

It was discovered early in Year $4$ that the ending inventory on December $31,$ Year $1$ was Understated by $$6,000,$ and the ending inventory on December $31,$ Year $2$ was Overstated by $$2,500.$ The ending inventory on December $31,$ Year $3$ was correct. Ignoring income taxes determine the correct amounts of cost of goods sold, net income, total current assets, and equity for each of the years Year $1,$ Year $2,$ and Year $3.$