The net income per books of Betty Harris Company was determined without knowledge of the errors indicated below. 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 \\ 2020 \end{tabular}} & & & & & \multicolumn{4}{|c|}{ Errors in Inventories } \\ \hline & & & & \begin{tabular}{l} Overstatement \\ Jan. 1 \end{tabular} & & \begin{tabular}{l} Understatement \\ Jan. 1 \end{tabular} & & \begin{tabular}{l} Overstatement \\ Dec. 31 \end{tabular} \\ \hline & & $51,900 & $ & 8 & $ & & $ & 3110 \\ \hline 2021 & & 53,780 & & & & & & 8190 \\ \hline 2022 & & 55.630 & & & & & & \\ \hline 2023 & & 57,780 & & . & & & & \\ \hline 2024 & & 59,940 & & & & & & \\ \hline 2025 & & 61,960 & & & & & & 7510 \\ \hline & $ & 340990 & & & & & & \\ \hline \end{tabular}