GenDyn computes net income for 2012 of $1,500 and for 2013 of $1,800, its first two years of operations. Before issuing its financial statements for 2013, GenDyn discovers that an item requires an income-reducing adjustment of $400 after taxes. Indicate the amount of net income for 2012 and 2013 assuming
(1) The item is an error in the computation of depreciation expense for 2012 (2013 depreciation expense is correct as computed),
(2) The item is the change in net income for 2012 as a result of adopting a change in accounting principle (the expense in 2013 reflects the new accounting principle), and
(3) The item is the change in estimated uncollectible accounts for 2012 as a result of worsened credit losses experienced in 2013; the firm included the adjustment amount in bad debt expense for 2013.