Your examination of the records of a company that follows the cash basis of accounting tells you that the company's reported cash$-$

basis earnings in $2025$ are $$31,500.$ If this firm had followed accrual$-$basis accounting practices, it would have reported the following

year$-$end balances.

Determine the company's net earnings on an accrual basis for $2025.$

Net earnings on an accrual basis for $2025$ $