Novak Industries collected $ 132,300 from customers in 2022. Of the amount collected, $ 31,500 was for services performed in 2021. In addition, Novak performed services worth $ 50,400 in 2022, which will not be collected until 2023. Novak Industries also paid $ 90,720 for expenses in 2022. Of the amount paid, $ 37,800 was for expenses incurred on account in 2021. In addition, Novak incurred $ 52,920 of expenses in 2022, which will not be paid until 2023. (a) Compute 2022 cash-basis net income. Cash-basis net income tA 41580 (b) Compute 2022 accrual-basis net income. Accrual-basis net income $ 105840