baskins and robbins, attorneys-at-law, maintains its books on a cash basis. during 20x1, the law firm collected $1,450,000 for services rendered to clients and paid out $1,241,000 in expenses. you notice that during the year, accounts receivable increased by $145,000 and accrued liabilities decreased by $24,000. what is accrual basis income for baskins and robbins for 20x1?