Sheffield Corp. maintains its financial records on the cash basis of accounting. Interested in securing a long-term loan from its regul bank, Sheffield Corp. requests you as its independent CPA to convert its cash-basis income statement data to the accrual basis. You are provided with the following summarized data covering 2024, 2025, and 2026. aprepayments of 2025 expenses. brepayments of 2026 expenses. Using the data above, prepare abbreviated income statements for the years 2024 and 2025 on the cash basis. (Enter loss using either a negative sign preceding the number eg. -45 or parentheses eg. (45))