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James owns an insurance agency. The following selected data are taken from the agency balance sheet and income statement prepared using the accrual method.
Salaries and commisions $100,000
Accounts Receivable 1/1/2014 $40,000
Accounts Receivable 12/31/2014 $38,000
Accounts Payable 1/1/2014 $12,000
Accounts Payable 12/31/2014 $11,000
Calculate Nate's net profit using the cash method for 2014.
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