A Scotch Company had cash basis net income of $100,000 during 2020. in preparing accrual basis Income statements, the firm determined that Supplies were 55,000 at the beginning of the year and $8,000 at the end of the year. Accounts Receivable was $7,500 at the beginning of the year and $9,000 at the end of the year. When the accrual basis income statement is prepared, what is the amount of accrual basis net income?