Haskins and Jones, Attorneys-at-Law, maintain its books on a cash basis. During 2013, the company collected $590,000 in fees from its clients and paid out $421,000 in expenses. You are able to determine the following information about accounts receivable, prepaid expenses, unearned fee revenue, and accrued liabilities:

	January 1, 2013			December 31, 2013
Accounts receivable	$	71,000		$	67,000
Prepaid insurance		5,400			7,200
Prepaid rent		10,100			8,300
Unearned fee revenue		10,100			12,400
Accrued liabilities (for various expenses)		13,100			16,900

In addition, 2013 depreciation expense on furniture and fixtures is $26,500.

Required:

Determine accrual basis net income for 2013.