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. $600.000; and cash paid for salaries, utilities, and advertising, $330.000, $53.000, and $30,000, respectively. You also determine that customers owed the company $74.000 and $78.000 at the beginning and end of the year, respectively, and that the company owed the utility company $12.000 and $8,500 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. $ 604,000 Revenue Expenses Salaries expense Utilities expense Advertising expense Net Income 330,000 56,500 X 30,000 $ 187.500