Arlene is a lawyer. She begins the current year with $12,000 in accounts receivable from customers. During the year, she bills customers $210,000 in fees and receives $180,000 in payments on account. She writes off $8,000 of the receivables as uncollectible, leaving her a year-end receivable balance of $34,000. a. Arlene will recognize $ of cash receipts as her gross income if she uses the cash basis of accounting. b. Arlene's gross income would be $ if she uses the accrual basis of accounting