CCullumber Company reported these income statement data for a $2-$year period $20242025$ Sales revenue $$202,170$ $ $271\mathrm{.}000$ Beginning inventory$30,18042,900$ Cost of goods purchased $179,300201,320$ Cost of goods available for sale $209,480244,220$ Less: Ending inventory $42,90042\mathrm{.}570$ Cost of goods sold $166,580194,650$ Gross proht$$35,590$ $$76\mathrm{.}350$ Cullumber Company uses a periodic inventory system. The inventories at January $1,2024,$ and December $31,2025,$ are correct However, the ending inventory at December $312024,$ is overstated by $8,740$Prepare correct income statement data for the $2$ years.