Rebel Technology maintains its records using cash-basis accounting. During the year, the company received cash from customers, $41,000, and paid cash for salaries, $22,500. At the beginning of the year, customers owe Rebel $1,100. By the end of the year, customers owe $6,200. At the beginning of the year, Rebel owes salaries of $5,200. At the end of the year, Rebel owes salaries of $3,100.

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