The net income per books of Carla Company was determined without knowledge of the errors indicated below Net Income Error in Ending Year per Books 2012 2013 2014 2015 2016 2017 Inventory $53,900 55,880 57,970 59,940 62,080 64,070 Overstated 2,930 Overstated Understated 10,220 No error Understated Overstated 9,050 1,820 7,610 Prepare a worksheet to show the adjusted net income figure for each of the 6 years after taking into account the inventory errors Errors in Inventories Net Income Overstatement Understatement Overstatement Understatement Corrected Net Year Per Books 2012 2013 2014 2015 2016 Jan. 1 Jan. 1 Dec. 31 Dec. 31 Income $53,900 55,880 57,970 59,940 62,080 64,070 353840 2017