The following information is presented for Ayayai Corporation. The net income figures were computed without knowledge of the errors in ending inventory. Assume that there was no error in the 2016 ending inventory. Net Income Error in Ending Inventory Year per Books 2017 $167.000 Overstated $25,600 2018 92000 Overstated 34,500 2019114,000 No error 2020211,000 Understated 6,700 2021 100,000 Understated 15,500 Prepare aworksheet to show the adjusted net income figure for each year from 2017 to 2021 after taking into account the inventory errors. Errors in Inventories Net Income Per Books Overstatement Jan. 1 Understatement Jan. 1 Overstatement Dec. 31 Corrected Net Income Year 2017 2018 2019 2020 2021 Dec. 31 $167,000$ 92,000 114,000 211,000 100,000