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The net income per books of Linda Patrick Company was determined without knowledge of the errors indicated. Year Net Income per Books -------------------------------------------------------- 2009 $50,000

The net income per books of Linda Patrick Company was determined without knowledge of the errors indicated.

Year Net Income per Books

--------------------------------------------------------

2009 $50,000

2010 52,000

2011 54,000

2012 56,000

2013 58,000

2014 60,000

Error in Ending Inventory

----------------------------------------------------

2009 Overstated $3,000

2010 Overstated 9,000

2011 Understated 11,000

2012 No error

2013 Understated 2,000

2014 Overstated 8,000

Prepare a worksheet to show the adjusted net income figure for each of the 6 years after taking into account the inventory errors.


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