Whispering Winds industries collected $102,900 from customers in 2027.0 the amount collected, $24,500 was for services performed in 2026. In addition, Whispering Winds performed services worth $39,200 in 2027 , which will not be collected until 2028 . Whispering Winds Industries also paid $70,560 for expenses in 2027 . Of the amount paid, $29,400 was for expenses incurred on account in 2026, In addition, Whispering Winds incurred $41,160 of expenses in 2027, which will not be paid until 2028. (a) Compute 2027 cash-basis net income. Cash-basis net income (b) Compute 2027 accrual-basis net income. Accrual-basis net income