A Vehicles corporation sold cars for KD 450,000 to one specific dealer during the year. At the end of the year, the dealer still owed the company KD 100,000. The cost of the vehicles sold was KD 330,000 and this cost was fully paid by the Vehicles corporation. Calculate the corporations net profit for the year under the accrual basis (NPA) and under the cash basis (NPC) of accounting.