For each of the following items, calculate the amount of revenue or expense that should be recognized on the income statement for Pelkey Co. for the year ended December 31, 2019: Required: a. Cash collected from customers during the year amounted to $817,000, and accounts receivable increased by $48,200. How much were sales on account for the year ended December 31, 2019? b. Cash payments for income taxes during the year were $162,000, and income taxes payable increased by $38,600. How much was income tax expense?