The question I need answered is what is the accrual net farm income based on the following information

Fred Farmer's 12-31-17 balance sheet reported the following current assets 8 payables Current Assets: Current Liabilities: Cash Crops: $39,350 Accounts Payable: Corn Soybeans Milo 156,000 bu $474,200 22,000 bu. $198,000 9,000 bu.$31,500 2nd % of Cash Rent Accrued Interest Operating Loan Current Portion LT Loans $172,800 $143,600 $576,000 $84,700 Livestock: Feeder Pigs 75 lbs/hd 100 lbs /hd 150 lbs/hod 200 lbs/hd 250 lbs/hd 200 Hd $27,000 225 Hd $39,500 275 Hd $71,500 325 Hd $113,500 175 Hd $77,000 $190,000 518,500 Hedge Account Value Accounts Receivable: Custom Hire Crop Insurance Lvst Disaster Pmt $82,000 $68,000 $26,000 Fred Farmer's 12-31-17 balance sheet reported the following current assets 8 payables Current Assets: Current Liabilities: Cash Crops: $39,350 Accounts Payable: Corn Soybeans Milo 156,000 bu $474,200 22,000 bu. $198,000 9,000 bu.$31,500 2nd % of Cash Rent Accrued Interest Operating Loan Current Portion LT Loans $172,800 $143,600 $576,000 $84,700 Livestock: Feeder Pigs 75 lbs/hd 100 lbs /hd 150 lbs/hod 200 lbs/hd 250 lbs/hd 200 Hd $27,000 225 Hd $39,500 275 Hd $71,500 325 Hd $113,500 175 Hd $77,000 $190,000 518,500 Hedge Account Value Accounts Receivable: Custom Hire Crop Insurance Lvst Disaster Pmt $82,000 $68,000 $26,000