Your examination of the records of a company that follows the cash basis of accounting tells you that the companys reported cash-basis earnings in 2022 are $39,699. If this firm had followed accrual-basis accounting practices, it would have reported the following year-end balances.

		2022		2021
Accounts receivable		$4,012		$3,304
Supplies on hand		1,534		1,719
Unpaid wages owed		2,360		2,832
Other unpaid expenses		1,652		1,298

Determine the companys net earnings on an accrual basis for 2022.

Net earnings on an accrual basis for 2022

$enter net earnings on an accrual basis for 2022 in dollars