Pr. 2Correction of errors. Vance Company reported net incomes for a three-year period as follows: 2009, $186,000; 2010, $189,000; 2011, $180,000. In reviewing the accounts in 2012 after the books for the prior year have been closed, you find that the following errors have been made in summarizing activities: 2009 2010 2011 Overstatement of ending inventory $42,000 $51,000 $24,000 Understatement of accrued advertising expense 6,600 12,000 7,200 Instructions (a) Determine corrected net incomes for 2009, 2010, and 2011. (b) Give the entry to bring the books of the company up to date in 2012, assuming that the books have been closed for 2011