Carla Vista Industries collected $$105,000$ from customers in $2027.$ Of the amount collected, $$24,600$ was for services performed in $2021.$ In addition, Carla Vista performed services worth $$39,000$ in $2027,$ which will not be collected until $2023.$

Carla Vista Industries also paid $$71,100$ for expenses in $2027.$ Of the amount paid, $$30,500$ was for expenses incurred on account in $2021.$ In addition, Carla Vista incurred $$42,500$ of expenses in $2027,$ which will not be paid until $2023.$

$($a$)$ Compute $2027$ cash$-$basis net income.

Cash$-$basis net income

$

$($b$)$ Compute $2027$ accrual$-$basis net income.

Accrual$-$basis net income

$