Current Concord Industries collected $90,300 from customers in 2022. Of the amount collected, $21,500 was for services performed in 2021. In addition, Concord performed services worth $34,400 in 2022, which will not be collected until 2023. Concord Industries also paid $61.920 for expenses in 2022. Of the amount paid, $25,800 was for expenses incurred on account in 2021. In addition, Concord incurred $36,120 of expenses in 2022, which will not be paid until 2023. (a) Compute 2022 cash-basis net income. Cash-basis net income $ (b) Compute 2022 accrual-basis net income. Accrual-basis net income $