Question point Backman Corporation had cash basis income of $300,000 during 2020. In preparing accrual basis income statements, Backman noted the following changes In certain relevant accounts 1. Accounts receivable was $25.000 at the beginning of the year and 520,000 at the end of the year Unearned revenues were 550,000 at the beginning of the year and 570,000 at the end of the year When the accrual basis income statement is prepared, what is the amount of accrual basis net income CA $275.000 $325.000 5315.000 $205.000