Cash flows during the first year of operations for the Harman$-$Kardon Consulting Company were as follows: Cash collected from customers, $$305,000$; Cash paid for rent, $$33,000$; Cash paid to employees for services rendered during the year, $$113,000$; Cash paid for utilities, $$43,000.$

In addition, you determine that customers owed the company $$53,000$ at the end of the year, and no bad debts were anticipated. Also, the company owed the gas and electric company $$1,300$ at year$-$end, and the rent payment was for a two$-$year period.

Calculate accrual net income for the year.