Problem 3 : Samantha is a CPA. She operates a tax return preparation service business as a sole proprietorship. During 2020, she received cash of $95,000 for tax return preparation services. Of the amount received in 2020, $3,500 relates to payment of late invoices for tax services provided during 2019. Samantha also has accounts receivable of $9,000 for services provided in 2020. Compute Samanthas gross income for the year 2020 under (a) the cash method of accounting and (b) the accrual method of accounting. SHOW AND LABEL YOUR WORK!