Haskins and Jones, Attorneys-at-Law, maintains its books on a cash basis. During 2021, the law firm collected $645,000 for services rendered to its clients and paid out $432,000 in expenses. You are able to determine the following information about accounts receivable, prepaid expenses, deferred service revenue, and accrued liabilities: Accounts receivable Prepaid insurance Prepaid rent Deferred service revenue Accrued liabilities (for various expenses) January 1, 2021 December 31, 2021 $82,000 $76,000 6,500 8,500 11,200 8,900 11,200 13,600 14,200 19,100 In addition, 2021 depreciation expense on office equipment is $32,000. Required: Determine accrual basis net income for 2021. Add: Deduct