So I know that under cash basis the revenues is $37,000 and expenses are $27,000 but whats my net income? its not 64,000

So I know that under Accrual basis the revenues is 45,000 but how do I find out what the expense and what my net income is?

In its first year of operations, Roma Co. earned $45,000 in revenues and received $37,000 cash from these customers. The company incurred expenses of $25,500 but had not paid $5,250 of them at year-end. The company also prepaid $6,750 cash for costs that will not be expensed until the next year. Calculate the first year's net income under both the cash basis and the accrual basis of accounting.