Haskins and Jones, Attorneys$-$at$-$Law, maintains its books on a cash basis. During $2024,$ the law firm collected

$$605,000$ for services rendered to its cllents and paid out $$424,000$ in expenses. You are able to determine the

following information about accounts recelvable, prepaid expenses, deferred service revenue, and accrued llabilitles:

In addition, $2024$ depreciation expense on office equipment is $$28,000.$

Required:

Determine accrual basls net income for $2024.$

Answer is not complete.