Chelsea Technology maintains its records using cash$-$basis accounting. Consider the following:

During the year, the company received cash from customers, $$31,000,$ and paid cash for salaries, $$20,200.$

At the beginning of the year, customers owe Chelsea $$1,100.$ By the end of the year, customers owe $$4,200.$

At the beginning of the year, Chelsea owes salaries of $$3,200.$ At the end of the year, Chelsea owes salaries of $$2,100.$

Determine cash$-$basis net income and accrual$-$basis net income for the year.

$\backslash$table$[[$Cash$-$basis net income,$$10,800,],[$Accrual$-$basis net income,$$,]]$