Condensed Income Statements for Newlon Company Are Shown Below for Two

Condensed income statements for Newlon Company are shown below for two years.
$\begin{array}{lcc}&2010&2009\\ \text { Net sales } & \$ 75,000 & \$ 90,000 \\\text { Cost of goods sold } & 45,000 & 54,000 \\ \text { Gross margin } & \$ 30,000 & \$ 36,000 \\ \text { Operating expenses } & 15,000 & 15,000 \\ \text {Income before income taxes } & \$ 15,000 & \$ 21,000 \\\end{array}$

Compute the corrected income before income taxes for 2009 and 2010 assuming that the inventory as of the end of 2009 was mistakenly understated by $3,000.