Wilmington Company reported pretax income of $25,400 during 2013 and $30,400 during 2014. Later it was discovered that the ending inventory for 2013 was understated by $2,200 (and not corrected in 2013). What is the correct pretax income for each year? 2013 2014 $23,200 $32,600 $27,600 $32,600 $27,600 $28,200 $23,200 $28,200