For the year ended December 31, 2010, Brown, Inc., reported net income of $ 125,000 on the accrual basis of accounting. Using the following information, convert the accrual- based net income to the cash basis.
A. The liability for unearned service revenue increased by $ 12,500 during 2010.
B. The liability for equipment rental decreased $ 5,100 during the year.
C. Supplies on hand increased by $ 1,700 during 2010.