During its first four years of operation, Culver Co. reported the following net income.

2015		$83,900
2016		143,000
2017		159,200
2018		254,100

Culver is undergoing its first financial statement audit. The external auditors noted the following: 1. In early 2018, Culver 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.

2015		$2,200
2016		3,800
2017		5,400

2. The auditor discovered that ending inventory was misstated as indicated below for the years ending 2015 and 2017:

Year		Amount of misstatement		Direction of misstatement
2015		$20,700		Overstatement
2017		$15,700		Understatement

Calculate net income to be reported in Culvers comparative income statements for the years 2015 to 2018.