(Inventory Errors) The net income per books of Adamson Company was determined without knowledge of the errors indicated below.

Year

Net   Income
  per Books

Error in Ending
  Inventory

2008

$50,000

Overstated

$5,000

2009

52,000

Overstated

9,000

2010

54,000

Understated

11,000

2011

56,000

No error

 

2012

58,000

Understated

2,000

2013

60,000

Overstated

10,000

Instructions

Prepare a worksheet to show the adjusted net income figure for each of the 6 years after taking into account the inventory errors.