Wildhorse Co, reported these income statement data for a 2-year period. 2022 2021 $ 221,390 Sales revenue $ 254.900 36,380 28.890 186,300 174.990 222.680 203.880 Beginning inventory Cost of goods purchased Cost of goods available for sale Less Ending inventory Cost of goods sold Gross proht 53,280 36,380 169.400 167,500 $ 85,500 $53,890 Wildhorse Couses a periodic inventory system. The inventories at January 1, 2021, and December 31, 2022, are correct. However, the ending inventory at December 31, 2021, is overstated by $ 8,580, (a) Prepare correct income statement data for the 2 years. 2021 2022 Sales 221390 254.900 Cost of goods sold 28890 36380 Beginning inventory 174990 186,300 Cost of goods purchased 222,680 Cost of goods available for sale 203880 Less Ending inventory 27800 Cost of goods sold 176080 Gross pront 45310