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 $28,931. If this firm had followed accrual-basis accounting practices, it would have reported the following year-end balances.

		2022		2021
Accounts receivable		$2,924		$2,408
Supplies on hand		1,118		1,255
Unpaid wages owed		1,720		2,064
Other unpaid expenses		1,204		946

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

Net earnings on an accrual basis for 2022

$