TOPIC 2 The hotel company "NI" showed profits of 10,000 (before tax) for the period 2020 and 12,000 for 2021. In 2021 the internal auditors discovered that on 01/01/2020, the company recorded a premium expense of 3,000 (with a corresponding reduction of the fund), an amount which concerned the prepayment of insurance premiums for a period of 3 years. How much should the profits for the period 2020 and 2021 be?