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, $580,000; and cash paid for salaries, utilities, and advertising, $320,000, $51,000, and $28,000, respectively. You also determine that customers owed the company $65,000 and $76,000 at the beginning and end of the year, respectively, and that the company owed the utility company $10,000 and $5,000 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