Newman consulting company maintains its records on a cash basis. during 2018 the following cash flows were recorded: cash received from customers, $490,000; and cash paid for salaries, utilities, and advertising, $275,000, $42,000, and $19,000, respectively. you also determine that customers owed the company $56,000 and $67,000 at the beginning and end of the year, respectively, and that the company owed the utility company $10,000 and $5,500 at the beginning and end of the year, respectively.