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. $510,000; and cash paid for salaries, utilities, and advertising. $285,000, $44,000, and $21,000, respectively. You also determine that customers owed the company $65,000 and $69.000 at the beginning and end of the year, respectively, and that the company owed the utility company $12,000 and $6.500 at the beginning and end of the year, respectively. Complete the table to determine accrual net income for the year. Answer is complete but not entirely correct. Revenue Expenses $ 558,000 Salaries expense 305,000 Usines expense 44,500 Advertising expense 25,000 Net Income 183,500