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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 2017

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 2017 are $33,640. If this firm had followed accrual-basis accounting practices, it would have reported the following year-end balances.

Accounts receivable
$3,400
$2,800
Supplies on hand
1,300
1,460
Unpaid wages owed
2,000
2,400
Other unpaid expenses
1,400
1,100

Determine the companys net earnings on an accrual basis for 2017. (3,400 column)

Net earnings on an accrual basis for 2017 = Need Answer (I got $33,380 but it was wrong)

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