wilde company earned revenues of $$130,000$ cash and $$210,000$ on account during $2022.$ Of the $$210,000$ on account, $$73,000$ was collected in cash in $2022$ and the rest in $2023.$ The company incurred expenses of $$135,000$ on account in $2022$ and made cash payments of $$100,000$ towards the expenses in $2022.$ What is the net income in $2022$ under cash$-$basis accounting