The net income per books of Sarah Allen Company was determined without knowledge of the errors indicated below. Net Income per Books Error in Ending Inventory Year 2015 $48,500 Overstated $3,150 2016 50,320 Overstated 8,920 2017 52,460 Understated 10,010 54,580 No error 2018 2019 56,500 Understated 2,070 2020 58,650 Overstated 7,360 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 Per Books Overstatement Jan. 1 Understatement Jan. 1 Overstatement Dec. 31 overstatement Understatement Dec. 31 Year 2015 $48,500 $ 2016 50,320 2017 52,460 2018 54,580 2019 56,500 2020 58,650 Corrected Net Income