a company maintains its records using cash-basis accounting. during the year, the company received cash from customers, $35,000, and paid cash for salaries, $24,000. at the beginning of the year, customers owe the company $3,100. by the end of the year, customers owe $5,400. at the beginning of the year, the company owes salaries of $3,700. at the end of the year, the company owes salaries of $5,800.