The net income per books of Betty Harris Company was determined without knowledge of the errors indicated below Net Income Year per Books Error in Ending Inventory 2015 $51.900 Overstated $3.110 2016 52.780 Overstated 8.190 2017 55.630 Understated 11.330 2018 57,780 No error 2019 59.940 1.840 2020 Understated Overstated 61.960 7.510 Prepare a worksheet to show the adjusted net income fare for each of the years after taking into account the inventory errors Errors in Inventories Year Net Income Per Books Overstatement Jan 1 Understatement Jan 1 Overstatement Dec 31 Understatement Dec. 31 Corrected Net Income 2015 $51,900 $ $ 2016 53.780 2017 55.630 2018 57.780 2019 59.940 2020 61.960 $ 340990 $