Al is a medical doctor who conducts his practice as a sole proprietor. During 2019, he received cash of $592,600 for medical services. Of the amount collected, $52,800 was for services provided in 2018. At the end of 2019, Al had accounts receivable of $93,100, all for services rendered in 2019. In addition, at the end of the year, Al received $16,000 as an advance payment from a health maintenance organization (HMO) for services to be rendered in 2020.

a. Compute Al's gross income for 2019 using the cash basis of accounting. $

b. Compute Al's gross income for 2019 using the accrual basis of accounting. $

c. Advise Al on which method of accounting he should use.

Al should use the of accounting so that he will not have to pay income taxes on the .