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Haskins and Jones, Attorneys-at-Law, maintains its books on a cash basis. During 2024, the law firm collected $580,000 for $ ervices rendered to its clients and paid out $419,000 in expenses. You are able to determine the following information about accounts receivable, prepaid expenses, deferred service revenue, and accrued liabiities: In addition, 2024 depreciation expense on office equipment is $25,500. Required: Determine accrual basis net income for 2024