compute accrual basis net income also ??? HELP ???

Crane Industries collected $104,000 from customers in 2022. Of the amount collected $24,300 was for services performed in 2021 In addition, Crane performed services worth $41,000 in 2022, which will not be collected until 2023. Crane Industries also paid $73,500 for expenses in 2022. Of the amount paid $30,300 was for expenses incurred on account in 2021. In addition, Crane incurred $40,700 of expenses in 2022, which will not be paid until 2023. (a) Compute 2022 cash-basis net income. Cash-basis net income $ 30500 (b) Compute 2022 accrual basis net income