The following data relate to Jones Company for the year ended December 31, 2009:

Sales on credit

$80,000

Cost of inventory sold on credit

65,000

Collections from customers

60,000

Purchase of inventory on credit

50,000

Payment for purchases

55,000

Cash collections for common stock

30,000

Dividends paid

10,000

Payment to salesclerk

10,000

Required

a. Determine income on an accrual basis.

b. Determine income on a cash basis.