our examination of the records of a company that follows the cash basis of accounting tells you that the companys reported cash-basis earnings in 2017 are $32,200. If this firm had followed accrual-basis accounting practices, it would have reported the following year-end balances.

		2017		2016
Accounts receivable		$3,000		$2,700
Supplies on hand		1,220		1,530
Unpaid wages owed		2,500		2,600
Other unpaid expenses		1,480		1,340

Determine the companys net earnings on an accrual basis for 2017.