New Consulting Company maintains its records on a cash basis. During the year, the following cash flows were recorded: cash received for services rendered to clients, $500,000; and cash paid for salaries, utilities, and advertising, $280,000, $43,000, and $20,000, respectively. You also determine that customers owed the company $56,000 and $68,000 at the beginning and end of the year, respectively, and that the company owed the utility company $11,000 and $6,000 at the beginning and end of the year, respectively. Complete the table to determine accrual net income for the year