The net income per books of Maria Miller Company was determined without knowledge of the e Net Income per Books Year Error in Ending Inventory 2015 $48,100 Overstated $ 2,750 2016 50,190 Overstated 8,960 2017 52,110 Understated 9,960 2018 54,060 No error 2019 56,040 Understated 2,140 2020 57,950 Overstated 7,380 Errors in Inventories Net Income Per Books Overstatement Jan. 1 Year Understatement Jan, 1 Overstatement Dec. 31 2015 $48,100 $ $ 2016 50,190 2017 52.110 2018 54,060 201 56,040 2020 57.950 $ Errors in Inventories Understatement Jan. 1 Overstatement Dec, 31 Understatement Dec. 31 Corrected Net Income $ $ $ S