Sunland Industries collected $107,100 from customers in 2022. Of the amount collected, $25,500 was for services performed in 2021. In addition, Sunland performed services worth $40,800 in 2022, which will not be collected until 2023. Sunland Industries also paid $73.440 for expenses in 2022. Of the amount paid, $30,600 was for expenses incurred on account in 2021. In addition, Sunland incurred $42,840 of expenses in 2022, which will not be paid until 2023. (a) Compute 2022 cash-basis net income. Cash-basis net income $ I 1 (b) Compute 2022 accrual-basis net income. Accrual-basis net income $