The net income per books of Nancy Jackson Company was determined without knowledge of the errors indicated below. Year Net Income per Books 2015 $ 51,400 Error in Ending Inventory Overstated $ 2,960 Overstated 8,520 Understated 10.540 2016 53,400 2017 55,360 2018 57,400 2019 59,300 No error Understated Overstated 2.150 2020 61,250 7,750 Prepare a worksheet to show the adjusted net income figure for each of the 6 years after taking into account the inventory errors. Net Income Per Books Errors in Inventories Understatement Jan. 1 Overstatement Jan. 1 Overstatement Dec. 31 Year 2015 $ 51,400 $ $ $ 2016 53,400 2017 55,360 2018 57,400 2019 59,300 2020 61,250