Wayne Rogers Corp. maintains its financial records on the cash basis of accounting. Interested in securing a long-term loan from its regular bank, Wayne Rogers Corp. requests you as its independent CPA to convert its cash-basis income statement data to the accrual basis. You are provided with the following summarized data covering 2013, 2014, and 2015.

		2013			2014			2015
Cash receipts from sales:
On 2013 sales		293,430			166,990			39,820
On 2014 sales					361,040			94,750
On 2015 sales								409,660
Cash payments for expenses:
On 2013 expenses		191,910			68,870			34,880
On 2014 expenses		45,320	a		176,560			55,130
On 2015 expenses					47,250	b		222,210

^aPrepayments of 2014 expenses. ^bPrepayments of 2015 expenses.