I have answers for both question just need to know how you solve them

1. Brady Corporation is preparing an income statement for year ended 12/31/20. During the final week of 2020, Brady earned revenues of $6,000 on account. It expects to collect the $6,000 on 1/10/21. Brady also incurred $1,500 of payroll costs which will be paid to employees on 1/15/21. Brady also paid cash of $500 for office cleaning services. No other transactions occurred in 2020. What is the net income of Brady Corporation if it uses cash basis accounting? the answer is ($500) how?

2. The unadjusted trial balance for King Enterprises includes a $15,400 debit balance in supplies. At the end of the period, the balance of the supplies account totaled $13,200. The adjusting entry to record supplies expense would include which of the following? the answer is 2200 credit to supplies can you explain why