Alwakrah company provide services in the year 2019 with amount OR 200,000 and received half of this amount. The company also paid the rent with QR 20,000, a quarter of this amount is consider as prepaid rent for the next year. The company also paid salaries with QR 60,000 and third of this amount is related to salaries payable of prior year. Which on the terms is correct? A. - The net income is QR 40,000 based on cash basis. OB. - The net income is QR 45,000 based on accrual basis. C. - The net income is QR 120,000 based on cash basis. D. - The net income is QR 145,000 based on accrual basis