The unaudited books of HHH Company showed the following information $($see image below$).$

$\backslash$table$[[,2021,2022],[$Net income reported,$195,000,210,000],[$Inventory overstatement at year end,$36,000,],[$Accrued expense not recognized at year end,$40,000,],[$Supplies inventory not recorded at year end,,$15,000]]$

How much is the adjusted net income in $2021?$

How much is the adjusted net income in $2022?$