ABC Corporation began operations on January 1, 2021. During 2021, ABC collected $100,000 for management services. Of the amount collected, $12,000 was from a contract to provide management services for one year beginning November 1, 2021. An additional $22,000 of management services had been earned for other clients but not collected by year end. The amount of revenue that should be reported for 2021 under the cash-basis and accrual-basis is: 'Cash-Basis, Accrual-Basis)