Wirter Company eamed revenues of $160,000 in cash and $230,000 on account during 2022 . Of the $230,000 on account, $31,000 was colected in cash in 2022 and the rest in 2023 The compan incurred expenses of $105,000 in 2022 and made payments of $80,000 towards the expenses in 2022 . What is net inccene in 2022 under accrual accounting? A. $285,000 B. $310,000 c. $300,000 D. $125,000