Reliable Corporation provides computer consulting services to the local community and keeps its accounting records using cash-basis accounting. For the current year, cash was received from customers, $34,000, and cash salaries to employees were paid, $20,800. At the beginning of the year, customers owe Reliable $1,100. By the end of the year, customers owe $4,800. At the beginning of the year, Reliable owes employee salaries of $3,800. At the end of the year, Reliable owes employee salaries of $2,400.

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