Cash flows during the first year of operations for the Harman Kardon Consulting Company were as follows: Cash comeded from customers. $355.000, Cash paid for rent $43.000: Cash paid to employees for services rendered chuting the year. $123000 Cash paid for utilities, $53,000 In addition, you determine that customers owed the company $63.000 at the end of the year and no bad debits were anticipated A the company owed the gas and electric company $2.300 at year-end, and the rent payment was for a two year period Calculate accrual net income for the year Not income