Exercise A Crocker Company reported annual net income as follows:

2008

$484,480

2009

487,680

2010

409,984

Analysis of its inventories revealed the following incorrect inventory amounts and these correct amounts:

 

Incorrect Inventory Amount

Correct inventory amount

2008 December 31

$76,800

$89,600

2009 December 31

86,400

77,600

Compute the annual net income for each of the three years assuming the correct inventories had been used.