In order to estimate production requirements, we

a. subtract projected sales in units from desired ending inventory and add beginning inventory.
b. add projected sales in units to desired ending inventory and subtract beginning inventory.
c. add beginning inventory to desired ending inventory and divide by two.
d. add beginning inventory to desired ending inventory and subtract projected sales in units.

Rebel technology maintains its records using cash-basis accounting. during the year, the company received cash from customers, $43,000, and paid cash for salaries, $23,500. at the beginning of the year, customers owe rebel $1,000. by the end of the year, customers owe $6,600. at the beginning of the year, rebel owes salaries of $5,600. at the end of the year, rebel owes salaries of $3,300. determine cash-basis net income and accrual-basis net income for the year.