Calculate Accrual Basis Accrual-Adjusted Net Income using the following facts: Cash disbursements $940,000 Beginning inventories $62,000 (expenses) Cash receipts $1,038,000 (revenue) Ending inventories $55,000 Depreciation expense $25,000 Beginning accounts Ending accounts receivable $10,200 receivable 5,200 Beginning accounts Ending accounts payable 4,700 payable 5,200 Beginning unused supplies 10,500 Ending unused supplies 20,000 Beginning prepaid expenses 20,000 Ending prepaid expenses 22,000