The net income per books of Pina Company was determined without knowledge of the errors indicated below Net Income Error in Ending Year per Books 2012 2013 2014 2015 2016 2017 Inventory $52,000 54,000 56,140 58,070 59,900 61,910 Overstated 3,020 Overstated Understated 10,580 No error Understated 1,970 Overstated 9,590 8,490 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 Overstatement Understatement Overstatement Understatement Corrected Net Year Per Books 2012 2013 2014 2015 2016 2017 Jan. 1 Jan. 1 Dec. 31 Dec. 31 Income $52,000 54,000 56,140 58,070 59,900 61,910