Carillo Industries collected $108,000 from customers in 2020. Of the amount collected, $25,000 was for services performed in 2019. In addition, Carillo performed services worth $36,000 in 2020, which will not be collected until 2021. Carillo Industries also paid $72,000 for expenses in 2020. Of the amount paid, $30,000 was for expenses incurred on account in 2019. In addition, Carillo incurred $42,000 of expenses in 2020, which will not be paid until 2021. What's the cash basis income and the accrual basis net income?