For the year ended December 31, 2019, Brown, Inc., reported net income of $175,000 on the accrual basis of accounting. Using the following information, convert the accrualbased net income to the cash basis.
A. The liability for unearned service revenue increased by $12,500 during 2019.
B. The liability for equipment rental decreased $5,100 during the year.
C. Supplies on hand increased by $1,700 during 2019.