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 $34,500. If this firm had followed accrual-basis accounting practices, it would have reported the following year-end balances.

		2022		2021
Accounts receivable		$3,100		$2,500
Supplies on hand		1,200		1,560
Unpaid wages owed		2,110		2,400
Other unpaid expenses		1,690		1,220

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