Oriole Industries collected 105000 from customers in 2022. Of the amount collected, 24600 was for services performed in 2021. In addition, Oriole performed services worth 39000 in 2022, which will not be collected until 2023. Oriole Industries also paid 71100 for expenses in 2022. Of the amount paid, 30500 was for expenses incurred on account in 2021. In addition, Oriole incurred 42500 of expenses in 2022, which will not be paid until 2023. a. Compute 2022 accrual-basis net income. b. Compute 2022 accrual-basis net income.