Answer:
Corrected income before tax year 2017 = $65,690   
Corrected income before tax year 2018 = $102,467
Explanation:
According to the scenario, computation of the given data are as follow:-
  
 Particular                                            Year 2017 ($)	Year 2018 ($)    
 Income before tax                                            101,000    84,100    
 Corrections      
1.	In 2017, unearned sales                           -36,200      
 Sales added in 2018                                                      36,200    
2.	In 2017, understated ending inventory    9,500      
 In 2018, overstated opening inventory                      -9,500    
3.	Add-wrongly charged interest expenses    13,800            13,800    
 Less-actual interest expenses      
 In 2017 ($230,000-$14,000)×7%=$216,000×7% -15,120      
 In 2018, bond of carrying amount
        =$216,000+($15,120-$13,800)=$217,320      
 In 2018, Actual interest expense=($217,320×7%)    -15,212    
4	Add-wrongly charged depreciation expenses      
 In 2017=($8,100×10%)                                           810      
 In 2018,=($8,100-$810)×10%+$8,500×10% =                      1,579    
 Less-actual expenses for repairs                          -8,100    -8,500    
 Corrected income before tax                         65,690   102,467