Newman Consulting Company maintains its records on a cash basis. During 2021 the following cash flows were recorded: cash received for services rendered to clients, $470,000, and cash paid for salaries, utilities, and advertising, $265,000, $40,000, and $17,000, respectively. You also determine that customers owed the company $56,000 and $65,000 at the beginning and end of the year, respectively, and that the company owed the utility company $8,000 and $4,500 at the beginning and end of the year, respectively. Complete the table to determine accrual net income for the year. Revenue Expenses Salaries expense Utilities expense Advertising expense Net Income