The net income per books of Bright Star Co was determined without any knowledge of the following errors. The 2016 year was Bright Star's first year in business. No dividends have been declared or pald. Net Income Error In Year per Books Ending Inventory 2016 $110.100 Understated $57.000 2017 104,000 Overstated 34,500 2018 107,500 Understated 12,000 2019 112,000 No error 2020 107.000 Overstated 25,500 Instructions: Complete the chart below to show the adjusted net income figure for each of the five years after taking the inventory corrections into account. Year Net Income Over Under Over Under Corrected per Books statement statement statement statement Net Income Jan. 1 Jan. 1 Dec. 31 Dec. 31 2016 110.100 2017 104,000 2018 107.500 2019 112.000 2020 107.000