Rebel Technology maintains its records using cash-basis accounting. During the year, the company received cash from customers, $44,000, and paid cash for salaries, $24,000. At the beginning of the year, customers owe Rebel $1,100. By the end of the year, customers owe $6,800. At the beginning of the year, Rebel owes salaries of $5,800. At the end of the year, Rebel owes salaries of $3,400.

Determine cash-basis net income and accrual-basis net income for the year.

Cash-basis net income: __________

Accrual-basis net income: __________