The net income per books of Mary Smith Company was determined without knowledge of the errors indicated below. Year Net Income per Books $45,900 Error in Ending Inventory Overstated $ 2,920 Overstated 8,610 2015 2016 47.840 2017 49,760 Understated 10,040 2018 51,730 No error 2019 53,640 1.980 Understated Overstated 2020 55,640 7.640 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 Understatement Jan. 1 Overstatement Dec, 31 Understatement Dec. 31 Corrected Net Income 42980 $ 2920 42150 8610 i 68410 1600 atement . 31 Understatement Dec. 31 Corrected Net Income 2920 i $ $ 42980 8610 42150 i 68410 10040 41690 DINA 55620 7640 i 1980 46020 $ wedjusted het income figure for each of the 6 years after taking into account the inventory errors. Errors in Inventories Understatement Net Income Per Books Year Overstatement Jan. 1 Jan. 1 Overst De 2015 $45.900 $ $ 2016 47,840 2920 2017 49,760 8610 2018 51.730 i 10040 2019 53,640 2020 55,640 1980 $