$6$

On June $1,$ Royal Corporation began operating a service company with an initial cash investment by shareholders of $$3,309,000.$ The company provided $$6,600,000$ of services in June and received full payment in July. Royal also incurred expenses of $$2,387,000$ in June that were paid in August. During June, Royal paid its shareholders cash dividends of $$512,000.$ What was the company's income before income taxes for the two months ended July $31$ under the following methods of accounting?

$\backslash$table$[[,$Cash Basis,Accrual Basis$],[$a$.$ $$4,213,000,$$$4,213,000,],[$b$.,$$$7,522,000,$$$3,701,000$