In its first year of operations, Roma Company reports the following. - Earned revenues of $56,000 ( $48,000 cash received from customers). - Incurred expenses of $31,000 (\$24,100 cash paid toward them). - Prepaid $9,500 cash for costs that will not be expensed until next year. Compute Roma's first-year net income under the cash basis and the accrual basis of accounting. At the end of its annual accounting period, the company must make three adjusting entries. a. Accrue salarles expense. b. Adjust the Unearned Revenue account to recognize earned services revenue. c. Accrue utilities expense. For each of these adjusting entries, indicate the account to be debited and the account to be credite