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

Year	net Income per books	Error in ending inventory
2009	55,200	Overstated	3430
2010	57,420	overstated	9,680
2011	59,500	understated	12,450
2012	61,720	No error
2013	63,940	understated	2,510
2014	66,310	over stated	8,320

Year	Net Income Per Books	Add Overstatement Jan 1.	Deduct Understatement Jan. 1	Deduct Overstatement Dec.31	Ass Understatement Dec.31	Corrected Net Income
2009	55,200
2010	57,420
2011	59,500
2012	61,720
2013	63,940
2014	66,310

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