Correcting an interim period income statement. A new client of yours has prepared the following condensed income statement for the second quarter of 2015. As part of your review engagement, you have...

Correcting an interim period income statement. A new client of yours has prepared the following condensed income statement for the second quarter of 2015.

As part of your review engagement, you have noted the following related to the secondquarter income:

1. Sales revenue and cost of sales were reduced by $15,000 and $9,000, respectively. These adjustments reflect the impact of incorrectly recording in the first quarter of 2015 a sale that should have been recorded in 2014.