The net income per books of Adamson Company was determined without knowledge of the errors indicated below. Prepare a work sheet to show the corrected net income figure for each of the 6 years after taking into account the inventory errors. Year Net Income Per books Error in Ending Inventory 2006 $50,000 overstated by 5,000 2007 $52,000 overstated by 9,000 2008 $54,000 understated by 11,000 2009 $56,000 no error 2010 $58,000 understated by 2,000 2011 $60,000 overstated by 10,000