Opal Schwartz owns and manages an unincorporated business that offers interior decorating services to individuals and businesses. This business began operating on January 1, 2022 and has a taxation year that ends on December 31. The following information relates to the year ending December 31, 2022: Sales of delivered merchandise and services totaled $259,000. As of December 31, $88,000 of this total had not been collected. As several of her clients are having financial difficulties, she anticipates that $7,000 of these outstanding accounts will not be collectible. In addition to sales of delivered merchandise, the business received deposits on orders in the amount of $27,000. This merchandise is scheduled to be delivered in early 2023. The following information relates to the year ending December 31, 2023: A total of $6,500 of accounts receivable were written off during the year. All of the merchandise on which 2022 deposits were received was delivered. Sales of delivered merchandise and services totaled $360,000. As of December 31, $72,000 of this total had not been collected. Opal anticipates that $9,500 of these outstanding accounts will not be collectible. In addition to sales of delivered merchandise, the business received deposits on orders in the amount of $21,000. This merchandise is scheduled to be delivered in early 2024. Required: How would the preceding information affect the calculation of Opal Schwartz's business income for the 2022 and 2023 taxation years? Include the fll details of your calculations for each year, not just the net result for each year. Ignore GST/PST implications 2022 2023