Tamarisk Industries collected $113,400 from customers in 2027 . Of the amount collected, $27,000 was for services performed in 2026. In addition, Tamarisk performed services worth $43,200 in 2027 , which will not be collected until 2028. Tamarisk Industries also paid $77,760 for expenses in 2027 . Of the amount paid, $32,400 was for expenses incurred on account in 2026. In addition, Tamarisk incurred $45,360 of expenses in 2027, which will not be paid until 2028. (a) Compute 2027 cash-basis net income. (B) Compute 2027 accrual-basis net income.