1. A contractor, Mr.Fuji, uses cash basis accounting system. His accountant uses accrual basis accounting system.

During 2015, Mr.Fuji collected $320,000 from his customers. At the end of 2014 Mr.Fuji had accounts receivable of $35,000. At the end of 2015 Mr.Fuji had accounts receivable of $44,000 and had an unearned fee of $12,000.

On the accrual basis, what was Mr.Fujis revenue from his customers in 2015?

pls show calculation so i can understand