Courtney's Cafes,Inc

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Courtney's Cafes,Inc.CFO discovered a series of errors in its inventory system in early 2018,when he was making year-end adjustments to the financial statements for 2017.The errors began in 2015.Below is a summary of the sales and cost of goods sold on income statement items for the three years:
Upon further analysis,the CFO determined that each of the years had ending inventory errors.The correct amounts for the years were: 2015,$63,000; 2016,$101,000; and 2017,$106,000.The amounts for 2015 beginning inventory and all purchases are correct as stated.
Required: