The red highlighted boxes are incorrect, but I am not sure what I am missing. Please help.

(LIFO) to average-cost in 2020. Given below is the 5-year summary of income under LIFO and a schedule of what the inventories would be if stated on the average-cost method. \begin{tabular}{|c|c|c|c|c|c|} \hline \multicolumn{6}{|c|}{\begin{tabular}{l} SHAMROCK INSTRUMENT COMPANY \\ STATEMENT OF INCOME AND RETAINED EARNINGS \\ FOR THE YEARS ENDED MAY 31 \end{tabular}} \\ \hline & 2016 & 2017 & 2018 & 2019 & 2020 \\ \hline Sales-net & $14,060 & $15,510 & $16,680 & $18,380 & $18,930 \\ \hline Cost of goods sold & & & & & \\ \hline Beginning inventory & 1,010 & 1,110 & 1,010 & 1,120 & 1,230 \\ \hline Purchases & 13,050 & 13,960 & 14,890 & 16,000 & 17,620 \\ \hline Ending inventory & (1,110) & (1,010) & (1,120) & (1,230) & (1,360) \\ \hline Total & 12,950 & 14,060 & 14,780 & 15,890 & 17,490 \\ \hline Gross profit & 1,110 & 1,450 & 1,900 & 2,490 & 1,440 \\ \hline Administrative expenses & 700 & 770 & 840 & 910 & 1,000 \\ \hline Income before taxes & 410 & 680 & 1,060 & 1,580 & 440 \\ \hline Income taxes (50\%) & 205 & 340 & 530 & 790 & 220 \\ \hline Net income & 205 & 340 & 530 & 790 & 220 \\ \hline Retained earnings-beginning & 1,200 & 1,405 & 1,745 & 2,275 & 3,065 \\ \hline Retained earnings-ending & $1,405 & $1,745 & $2,275 & $3,065 & $3,285 \\ \hline Earnings per share & $2.05 & $3.40 & $5.30 & $7.90 & $2.20 \\ \hline \end{tabular} SUPP 5,275. Round Earnings Per Share to 2 decimal places, e.g. 1.62. Round up the tax effects to the next whole dollar.) \begin{tabular}{|c|c|c|c|c|c|c|c|c|c|c|} \hline \multicolumn{2}{|l|}{ Administrative expenses } & 700 & & 770 & & 840 & & 910 & & 1,000 \\ \hline \multicolumn{2}{|l|}{ Income before taxes } & 420 & & 780 & & 1,100 & & 1,680 & & 530 \\ \hline \multicolumn{2}{|l|}{ Income taxes } & 210 & & 390 & & 550 & & 840 & & 265 \\ \hline Net income & & 210 & & 390 & & 550 & & 840 & & 265 \\ \hline \multicolumn{11}{|l|}{ Retained earnings-beginning: } \\ \hline As originally reported & & 1200 & & 1405 & & 1745 & & 2275 & & 3065 \\ \hline Adjustment & & 5 & & 50 & & 20 & & 50 & & 45 \\ \hline As restated & & 1,205 & & 1455 & & 1765 & & 2325 & & 3110 \\ \hline Retained earnings-ending & $ & 1415 & $ & 1795 & $ & 2295 & $ & 3115 & $ & 3330 \\ \hline Earnings per share & $ & 2.1 & $ & 3.9 & $ & 5.5 & $ & 8.4 & $ & 2.65 \\ \hline \end{tabular}