A company records items on the cash basis throughout the year and converts to an accrual basis for year-end reporting. Its cash-basis net income for the year is $70,000. The company has gathered the following comparative balance sheet information: Account Accounts Payable Unearned Revenue Wages Payable Prepaid Rent Acounts Receivable Beginning of Year End of Year $3,000 $1,000 300 500 300 400 1,200 1,400 1,500 600 What amount should the company report as its accrual-based net income for the current year? (To input your answer, just type the number. Do not include a $ or comma. For instance, if your answer is $82,700, then just type 82700)