The following accounts are taken from the December 31, 2010, financial statements of A to Z Advertising Company:

Advertising revenue	47,982
Cash	1,666
Accounts receivable	7,446
Interest expense	2,374
Accounts payable	5,150
Operating expenses	38,210
Unearned revenue	1,328
Equipment	19,548
Income tax expense	2,476

The following activities occurred in 2011:
1.	Billed customers for advertising services rendered, $56,500.
2.	Received cash from customers in payment of their accounts, $11,150.
3.	Incurred $45,750 of operating expenses of which $39,750 was paid in cash and $6,000 was on account and unpaid as of the end of the year.
4.	Paid suppliers $6,500 on the accounts payable.
5.	Received deposits from customers of $2,650 for advertising services to be performed in 2012.

What is the amount of Net Income for the year ended December 31, 2010?

What is the amount of Accounts receivable at the end of 2011?