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, $44,000, and cash salaries to employees were paid $24,000. At the beginning of the year, customers owe Reliable $1,100. By the end of the year, customers owe $6,800. At the beginning of the year, Reliable owes employee salaries of $5,800. At the end of the year, Reliable owes employee salaries of $3,400. Determine cash-basis net income and accrual-basis net income for the current year.