Uue records of a company that follows the cash basis of accounting tells you that the company's reported cash basis earnings in 2022 are $ 31,200. If this firm had followed accrual-basis accounting practices, it would have reported the following year-end balances. 2022 2021 $ 4,000 $2,200 1.370 1.530 Accounts receivable Supplies on hand Unpaid wages owed Other unpaid expenses 2,500 2.590 1,320 1,330 Determine the company's net earnings on an accrual basis for 2022. Net earnings on an accrual basis for 2022 32920