Jones Company began the year with cash of $50 million and ended the year with cash of $55 million. During the year, these selected transactions occurred. All amounts are in millions. Sales on account to customers, $450; collections from customers $442 Cost of good sold, $200; payments for inventory, $218 Expenses for the year, $193; cash paid for expenses $187 Determine accrual-basis net income: $37 $57 $55 $52