Homework 3: Chi HelpS Cash flows during the first year of operations for the Harman Kardon Consulting Company were as follows: Cash collected from customers, $310,000: Cash paid for rent, $34,000; Cash paid to employees for services rendered during the year, $114,000; Cash paid for utilities, $44,000 In addition, you determine that customers owed the company $54,000 at the end of the year and no bad debts were anticipated. Also, the company owed the gas and electric company $1,400 at year-end, and the rent payment was for a two-year period. OB points Calculate accrual net income for the year. Skiped Net income References