A company maintains its records using cash-basis accounting. During the year, the company received cash from customers, $36,000, and paid cash for salaries, $28,000. At the beginning of the year, customers owe the company $3,300. By the end of the year, customers owe $5,800. At the beginning of the year, the company owes salaries of $3,400. At the end of the year, the company owes salaries of $5,900. Determine cash-basis net income and accrual-basis net income for the year. Net Income Cash-basis net income Accrual-basis net income