along with additional information, follows: Diana & Associates Income Statement (Cash Basis) For the Year Ended December 31, 2023 Cash receipts from customers $400,000 Cash payments: Salaries and wages $130,000 Income taxes 30,000 Utilities and Rent 60,000 -220,000 Net income $180,000 Additional information: Balances at 12/31 2023 2022 Accounts receivable $40,000 $60,000 Salaries and wages payable 30,000 20,000 Income taxes payable 24,000 20,000 Utilities and Rent Payable 4,000 8,000 Accumulated Depreciation 82.000 70,000 No plant assets were sold during 2023. Compute net income on an accrual basis. Example of Answer: 4000 (No comma, space, decimal point, or $ sign) A