Prepare a worksheet to show the adjusted net income figure for each of the 6 years after taking into account the inventory errors. \begin{tabular}{|c|c|c|c|c|c|c|c|c|} \hline \multirow{3}{*}{\begin{tabular}{l} Year \\ 2015 \end{tabular}} & & \multirow[b]{2}{*}{\begin{tabular}{l} Net Income \\ Per Books \end{tabular}} & \multirow{2}{*}{\multicolumn{2}{|c|}{\begin{tabular}{l} Overstatement \\ Jan. 1 \end{tabular}}} & \multicolumn{4}{|c|}{ Errors in Inventories } \\ \hline & & & & & & \begin{tabular}{l} Understatement \\ Jan. 1 \end{tabular} & & \begin{tabular}{l} Overstatement \\ Dec. 31 \end{tabular} \\ \hline & & $51,400 & $ & = & $ & & $ & \\ \hline 2016 & & 53,400 & & & & & & \\ \hline 2017 & & 55,360 & & & & & & \\ \hline 2018 & & 57,400 & & & 4 & & & \\ \hline 2019 & & 59,300 & & & & & & \\ \hline 2020 & & 61,250 & & & & & & \\ \hline & $ & & & & & & & \\ \hline \end{tabular}