In the table below determine the net incomeet change in cash under the Accrual and Cash basis of accounting for the transactions that occurred during the month of September: Date Description Accrual Basis Cash Basis September 1 September 5 September 19 Signed a lease for 12 months at $6,000 per month. Paid for the next 4 months (September to December). Received $140,000 of merchandise inventory but payment is not due until October 5th Sold and delivered merchandise with a cost of $70,000 to a customer for $176,000 in cash Paid $6,000 for advertising that was provided by a local ad agency back in August Sold and delivered merchandise with a cost of $50,000 to a customer for $98,000 that they agree to pay by October 15th. Paid before the October 5th due date, $140,000 for the inventory received on September 5th Net change in cash Net income September 23 September 24 September 25 September 30