The following information is presented for Riverbed Corporation. There income figures were computed without knowiedge of the errors in ending Inventory. Assume that there was no error in the 2016 ending Inventory 2017 2018 2019 2020 2021 Net Income per Books $156,000 93,000 120,000 223,000 102,000 Error In Ending Inventory Overstated $26,800 Overstated 34,500 No error Understated 7,700 Understated 18,000 Prepare a worksheet to show the adjusted net income figure for each year from 2017 to 2021 after taking into account the inventory errors Net Income Errors in Inventories Understatement Overstatement Dec. 31 Understatement Overstatement Jan. 1 corrected Net Year $156,000 2017 2018 2019 93,000 120,000 2020 223 000 102,000