The following are the operational transactions related to Melody's Piano School for the month of May:

Provided $$400$ of piano lessons to students who paid in cash.

Provided $$300$ of piano lessons on account.

Collected $$225$ from students who took piano lessons during April.

Paid April$$s piano rental bill of $$125.$

Received May$$s piano rental bill of $$175$ and set it aside for payment in June.

Assuming the company uses accrual basis accounting, what is net income for May?e for payment in June.