During its first four years of operation, Crane Co. reported the following net income. Crane is undergoing its first financial statement audit. The external auditors noted the following: 1. In early 2018, Crane Co. changed its estimate of bad debt expense from 2.5% of sales to 2.0% of sales. The company therefore adjusted its net income upward for 2015 through 2017 by the following amounts. 2. The auditor discovered that ending inventory was misstated as indicated below for the years ending 2015 and 2017 : Calculate net income to be reported in Crane's comparative income statements for the years 2015 to 2018