22-16 Dudley Company failed to recognize the following accruals. It also recorded the prepaid expenses and unearned revenues as expenses and revenues, respectively, in the following year when paid or collected.

	2015	2016	2017
Prepaid Insurance	$500	$900	$1,100
Estimated Warranty Liability	800	700	950
Rent Revenue received in advance	300	400	1,300
Interest earned but not received	600	1,000	1,200

The reported pretax income was $20,000 in 2015, $25,000 in 2016, and $23,000 in 2017.

Compute the correct pretax income for 2015, 2016, and 2017.