Hunter & Associates maintains its records on the cash basis. You have been engaged to convert its cash basis income statement to the accrual basis in an income statement format. The cash basis income statement, along with additional information, follows: Hunter & Associates Income Statement (Cash Basis) For the Year Ended December 31, 2022 Cash receipts from customers Cash payments: Salaries and wages Income taxes Insurance Interest Net income Additional information: Accounts receivable Salaries and wages payable Income taxes payable Prepaid insurance Accumulated depreciation Interest payable $178,000 67,000 35,000 25,000 Balances at 12/31 2021 2022 $55,000 12,000 24,000 8,000 95,000 3,000 $520,000 305.000 $215.000 $30,000 20,000 20,000 5,000 80,000 8,000 No plant assets were sold during 2022. In an excel spreadsheet, show your calculations for conversion of the Revenue and Expenses, and also prepare a simple accrual basis income statement and upload to the excel file to WileyPLUS.