The net income per books of Carla Company was determined without knowledge of the errors indicated below.

Year	Net Income per Books	Error in Ending Inventory
2012	$53,000	Overstated	$2,810
2013	54,970	Overstated	8,290
2014	56,960	Understated	11,140
2015	58,810	No error
2016	60,750	Understated	1,980
2017	62,930	Overstated	8,420

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
Year	Net Income Per Books	Overstatement Jan. 1	Understatement Jan. 1	Overstatement Dec. 31	Understatement Dec. 31	Corrected Net Income
2012	$53,000	$	$	$	$	$
2013	54,970
2014	56,960
2015	58,810
2016	60,750
2017	62,930
$	$