Condensed Income Statements for Werly Corporation Are Shown Below for Two

Condensed income statements for Werly Corporation are shown below for two years. $\begin{array}{lrr} & \underline{2013} & \underline{2014} \\\\\text { Sales } & \$ 75,000 & \$ 90,000 \\\text { Cost of Goods Sold } & \underline{\text{ 45,000 }} & \underline{54,000} \\\text { Gross Profit } & \$ 30,000 & \$ 36,000 \\\text { Operating Expense } & \underline{15,000} & \underline{15,000} \\\text { Net Income } & \underline{\$ 15,000} & \underline{\$ 21,000}\end{array}$ Compute the corrected net income for 2013 and 2014 assuming that the inventory as of the end of 2013 was mistakenly overstated by $5,000.
2013 $ __________ 2014 $__________