Skechers Inc. calculated its cash receipts from customers as $30,800 and its cash payments for operating expenses as $22,000 for the year ended December 31. The beginning and ending balances of Accounts Receivable were $3,850 and $3,080, respectively. The beginning and ending balances of Accrued Expenses were $1,980 and $3,520, respectively. Required a. Calculate revenues on an accrual basis for the year. b. Calculate operating expenses on an accrual basis for the year.