The net income per books of Grouper Company was determined without knowledge of the errors indicated below. Year Net Income per Books Error in Ending Inventory 2012 $50,600 Overstated $ 3,040 2013 52,410 Overstated 9,090 2014 54,470 Understated 11,790 2015 56,310 No error 2016 58,220 Understated 2,180 2017 60,310 Overstated 8,350 Prepare a worksheet to show the adjusted net income figure for each of the 6 years after taking into account the inventory errors.