Haskins and Jones, Attorneys-at-Law, maintains its books on a cash basis. During 2021, the law firm collected $625,000 for services rendered to its clients and paid out $428,000 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 $78,000 6,100 10,800 10,800 December 31, 2021 $67,000 7,700 9,300 12,800 13,800 18,300 In addition, 2021 depreciation expense on office equipment is $30,000. Required: Determine accrual basis net income for 2021. Add: Deduct