Part B: Cash to accrual review.

Before month$-$end adjustments are made, the December $2025$ trial balance of Entity B contains revenue of $$11,000$ and expenses of $$8,900,$ so net income before any adjustments would be $$2,100($$$11,000-$$$8,900).$

Instructions: In the table below, indicate whether each item should be added $(+),$ subtracted $(-)$ or would have no effect $($NE$)$ in arriving at accrual basis net income and then calculate accrual net income.

$\backslash$table$[[$Net income before adjustments $($$$11,000-8,900),$$$2,100$