The net income per books of Betty Harris Company was determined without knowledge of the errors indicated below. Error in Ending Inventory Net Income Year per Books 2020 $51,900 Overstated $3,110 2021 53,780 Overstated 8,190 2022 55,630 Understated 11,330 2023 57,780 No error 2024 59.940 2025 61.960 Understated Overstated 1,840 7,510 Prepare a worksheet to show the adjusted net income figure for each of the 6 years after taking into account the inventory errors. Net Income Year Per Books 2020 $51,900 Overstatement Jan. 1 Errors in Inver Understatement Jan. 1 2021 53,780 3110 2022 55,630 8190 2023 57,780 3140 2024 59.940 2025 61,960 i 3140 eTextbook and Media 340990 i Errors in Inventories Understatement Jan. 1 3140 Overstatement Dec. 31 3110 8190 7140 3140 Understatement Dec. 31 Corrected Net Income 48790 42480 i 11330 58770 3140 $ 60920 63080