0 Newman Consulting Company maintains its records on a cash basis. During 2021 the following cash flows were recorded: cash received for services rendered to clients, $550,000, and cash paid for salaries, utilities, and advertising, $305,000, $48,000, and $25,000, respectively. You also determine that customers owed the company $65,000 and $73,000 at the beginning and end of the year, respectively, and that the company owed the utility company $7,000 and $3,500 at the beginning and end of the year respectively 1 Complete the table to determine accrual net income for the year. Revenue Expenses: Salaries expense Utilities expense Advertising expense Net Income References