ABC Company uses cash-basis accounting for its records. During Y1, ABC collected $750,000 from its customers, made payments of $270,000 to its suppliers for inventory, and paid $188,000 for operating costs. ABC wants to prepare accrual-basis financial statements. In gathering information for the accrual-basis financial statements, ABC discovered the following:

Customers owed ABC $62,200 at the beginning of Y1 and $44,800 at the end of Y1.

ABC owed suppliers $25,000 at the beginning of Y1 and $36,200 at the end of Y1.

ABC's beginning inventory was $55,100, and its ending inventory was $53,200.

ABC had prepaid expenses of $5700 at the beginning of Y1 and $8800 at the end of Y1.

ABC had accrued expenses of $14,500 at the beginning of Y1 and $22,500 at the end of Y1.

Depreciation for Y1 was $68,200.

Required:

a. Accrual-basis revenue for Y1 for ABC Company is:

b. Accrual-basis COGS for Y1 for ABC Company is:

c. Accrual-basis total income for Y1 for ABC Company is: