Wilmington Company reported pretax income of $27.800 during 2018 and $32.900 during 2019. Later it was discovered that the ending inventory for 2018 was understated by $3,400 (and not corrected in 2018). What is the correct pretax income for each year? 2018 2019 A. $24,400 $36,300 B. $31,200 $36,300 C. $31,200 $29,500 D. $24,400 $29,500