The net income per books of Lisa Anderson Company was determined without knowledge of the errors indicated below. Net Income per Books Year Error in Ending Inventory 2015 $51.700 Overstated $3,250 2016 53,820 Overstated 9,810 2017 55.620 Understated 10,840 2018 57,470 No error 2019 59,670 1,960 Understated Overstated 2020 61,570 7,560 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 Per Books Overstatement Jan. 1 Understatement Jan. 1 Overstatement Dec. 31 Understatement Dec. 31 Corrected Net Income Year 2015 $51,700 $ $ $ $ $ 2016 53,820 2017 55,620 2018 57,470 2019 59,670 2020 61,570 $ $