The Evita Company uses cash-basis accounting for their records. During 2008, Evita collected 500,000 from its customers, made payments of 200,000 to its suppliers for inventory, and paid 140,000 for operating costs. Evita wants to prepare accrual-basis statements. In gathering information for the accrual- basis FS, Evita discovered the following: a. Customer owed Evita 50,000 at the beginning of 2008 and 35,000 at the end of 2008. b. Evita owed suppliers 20,000 at the beginning of 2008 and 27,000 at the end of 2008. c. Evita's beginning inventory was 42,000, and its ending inventory was 44,000. d. Evita had prepaid expenses of 5,000 at the beginning of 2008 and 7,400 at the end of 2008 e. Evita had accrued expenses of 12.000 at the beginning of 2008 and 19,000 at the end of 2008. f. Depreciation for 2008 was 51,000 Determine the accrual basis net income of Evita Company for the year ended December 31, 2008. 91,400 84,400 98,400 79,600