Vibrant Company had $$850,000$ of sales in each of Year $1,$ Year $2,$ and Year $3,$ and it purchased merchandise costing $$500,000$ in each of those years. It also maintained a $$250,000$ physical inventory from the beginning to the end of that three$-$year period. In accounting for inventory, it made an error at the end of Year $1$ that caused its Year $1$ ending inventory to appear on its statements as $$230,000$ rather than the correct $$250,000.$