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

Year		Net Income per Books		Error in Ending Inventory
2012		$53,900		Overstated		$ 2,930
2013		55,880		Overstated		9,050
2014		57,970		Understated		10,220
2015		59,940		No error
2016		62,080		Understated		1,820
2017		64,070		Overstated		7,610

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