The statements of earnings for Pruitt Company summarized for a four-year period show the following (amounts in thousands of dollars): Sales revenue Cost of sales Gross profit Operating expenses Pretax earnings Income tax expense (304) Net earnings 2021 $2,125 1,555 570 500 70 21 $ 49 2020 $2,550 1,677 873 523 2019 2018 $2,800 $3,075 1,832 2,163 968 912 548 552 420 360 126 108 $ 294 5252 350 PR 105 $ 245 An audit revealed that in determining these amounts, the ending inventory for 2019 was understated by $24. Required: 1. Revise these statements of earnings to reflect the correct amounts (Do not round intermediate calculations. Round the final answers to the nearest dollar amount.) PRUITT COMPANY Corrected Statement of Earnings 2021 2020 2019 2018 Sales revenue Cost of sales Gross profit Operating expenses Pretax earnings Income tax expense Net earning 2. Did the error affect the cumulative net earnings for the four-year period? Not affected Affected 3. What effect did the error have on the income tax expense for 2019 and 2020? (Do not round intermediate calculations. Round the final answers to the nearest dollar amount.) Income tax expenso 2020 2019