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, $540,000; and cash paid for salaries, utilities, and advertising, $300,000, $47,000, and $24,000, respectively. You also determine that customers owed the company $65,000 and $72,000 at the beginning and end of the year, respectively, and that the company owed the utility company $6,000 and $3,000 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