Whispering Winds Industries collected $102,900 from customers in 2022 . Of the amount collected, $24,500 was for services performed in 2021. In addition, Whispering Winds performed services worth $39,200 in 2022 , which will not be collected until 2023. Whispering Winds Industries also paid $70,560 for expenses in 2022. Of the amount paid, $29,400 was for expenses incurred on account in 2021. In addition, Whispering Winds incurred $41,160 of expenses in 2022, which will not be paid until 2023. (a) Compute 2022 cash-basis net income. Cash-basis net income (b) Compute 2022 accrual-basis net income. Accrual-basis net income $