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 2014 are $36,810. If this firm had followed accrual basis accounting practices, it would have reported the following year-end balances.

		2014		2013
Accounts receivable		$3,220		$2,160
Supplies on hand		1,320		1,700
Unpaid wages owed		2,320		2,330
Other unpaid expenses		1,320		1,440

Determine the companys net earnings on an accrual basis for 2014.

The companys net earnings on an accrual basis for 2014