Answer:
net income cash-basis     8,000
income accrual-basis        7,900
Explanation:
cash revenues                32,000
salaries expense         <u>  (24,000)  </u>
net income cash-basis     8,000
<u>sales for the period:</u>
beginning AR + sales - collected = ending AR
3,000 + sales - 32,000 =  5,500
sales = 34,500
<u>salaries expense:</u>
beginning salaries payables + salaries - paid = ending salaries payable
3,100 + salaries - 24,000 = 5,700
salaries 26,600
revenues                    34,500 
salaries                     <u>  (26,600)  </u>
income accrual-basis   7,900