Blossom & Associates maintains its records on the cash basis. You have been engaged to convert its cash basis income statement to the accrual basis. The cash basis income statement, along with additional information, follows: Blossom & Associates Income Statement (Cash Basis) For the Year Ended December 31, 2025 Cash receipts from customers $434,400 Cash payments: Salaries and wages Income taxes Insurance Interest Net income Additional information: $168,800 68,500 38,900 29.100 305,300 $129,100 Balances at 12/31 2025 2024 Accounts receivable $47,200 $28,400 Salaries and wages payable 10,500 19,100 Income taxes payable 25,900 18,000 Prepaid insurance 9,900 4,100 Accumulated depreciation 89,900 85,200 Interest payable 2,730 9,200