The net income per books of Walker Ltd. was determined without knowledge of the following errors. Net Income per Books Year Error in Ending Inventory 2018 HK$60,000 Overstated HK$ 6,000 2019 61,600 Overstated 11,200 2020 65,200 Understated 12,800 2021 66,800 No error 2022 70,400 Understated 3,600 2023 72,000 Overstated 12,000 Prepare a worksheet to show the adjusted net income figure for each of the 6 years after taking into account the inventory errors. 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 Ov Net Income Per Books Overstatement Jan. 1 Understatement Jan. 1 Year 2018 HK$60,000 HK$ HK$ HK$ 2019 61,600 2020 65,200 2021 66,800 2022 70,400 2023 72.000 HK$ 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 HK$ HK$ HK$ HK$