On January $1,2025,$ Norma Smith and Grant Wood formed a computer sales and service company in Soapsville, Arkansas, by investing $$90,328$ cash. The new company, Marigold Sales and Service, has the following transactions during January.

Pays $$12,000$ in advance for $3$ months' rent of office, showroom, and repair space.

Purchases $44$ personal computers at a cost of $$1,612$ each, $10$ graphics computers at a cost of $$2,612$ each, and $29$ printers at a cost of $$412$ each, paying cash upon delivery.

Sales, repair, and office employees earn $$12,928$ in salaries and wages during January, of which $$3,328$ was still payable at the end of January.

Sells $34$ personal computers at $$2,662$ each, $8$ graphics computers for $$3,712$ each, and $19$ printers for $$612$ each; $$75,328$ is received in cash in January, and $$56,504$ is sold on a deferred payment basis.

Other operating expenses of $$8,728$ are incurred and paid for during January; $$2,328$ of incurred expenses are payable at January $31.$

$($a$)$

Using the transaction data above, prepare $(1)$ a cash$-$basis income statement and $(2)$ an accrual$-$basis income statement for the