Paul's Premium Pillows has the following events occur during the current year.

a$.$ Paul paid his employees $$90,000$ cash for work done in the current year. He also owes an additional $$10,000$ for work done in the current year, which he plans to pay at the beginning of next year. This is his first time making a journal entry related to wages this year.

b$.$ Paul purchases premium pillow inventory for $$300,000.$ He paid for $80\%$ of the amount using cash; Paul purchases the remaining $20\%$ on account.

c$.$ Paul purchases a TV advertisement during the current year, costing $$20,000$ cash. The advertisement is planned to run on the first local football game of next year.

d$.$ Paul received $$375,000$ cash during the current year from customers. $$260,000$ of cash received was payment for pillows $($costing $$150,000)$ shipped to customers in this period. The remaining amount Paul received represents orders placed by customers that will not receive pillows until next period.

$1.$ If Paul used the accrual basis, total Revenues would be

$2.$ If Paul used the accrual basis, total Expenses would be

$3.$ If Paul used the cash basis, total Revenues would be

$4.$ If Paul used the cash basis, total Expenses would be