In its first year of operations, cullumber company recognized $33,700 in service revenue, $6,700 of which was on account and still outstanding at year-end. the remaining $27,000 was received in cash from customers. the company incurred operating expenses of $17,100. of these expenses, $13,300 were paid in cash; $3,800 was still owed on account at year-end. in addition, cullumber prepaid $2,730 for insurance coverage that would not be used until the second year of operations. calculate the first year's net earnings under the cash basis of accounting, and the first year's net earnings under the accrual basis of accounting.

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Design an er diagram for keeping track of information about votes taken in the u.s. house of representatives during the current two-year congressional session. the database needs to keep track of each u.s. state's name (e.g., texas', new york', california') and include the region of the state (whose domain is {northeast', midwest', southeast', southwest', west'}). each congress person in the house of representatives is described by his or her name, plus the district represented, the start date when the congressperson was first elected, and the political party to which he or she belongs (whose domain is {republican', democrat', 'independent', other'}). the database keeps track of each bill (i.e., proposed law), including the bill name, the date of vote on the bill, whether the bill passed or failed (whose domain is {yes', no'}), and the sponsor (the congressperson(s) who sponsored - that is, proposed - the bill). the database also keeps track of how each congressperson voted on each bill (domain of vote attribute is {yes', no', abstain', absent'}). additional information:

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