The Finish Line Inc. reported the following items in its fiscal 2014 financial report (dollars in millions):
                                                                                      2014                        2013

Sales                                                                               $1,821                 $1,670

Cost of goods sold:   Beginning inventory               $304                    $244   

Purchases                                                                      1,276                   1,183   

Goods available for sale                                             $1,580                  $1,427  

 Less: Ending inventory                                                 343                      304      

Cost of goods sold                                                         1,237                   1,123

Gross profit                                                                     $584                       $547

Assume that counting errors caused the ending inventory in 2013 to be understated by $50 and the ending inventory in 2014 to be overstated by $50.

(a) Compute the impact of these errors on cost of goods sold for the year ended December 31, 2013, and on the inventory balance as of December 31, 2013. (Enter amounts in millions.)
Corrected Ending Inventory$
Corrected Cost of Goods Sold$