Winter Cоmpаny eаrned revenues оf $140,000 in cаsh and $210,000 оn account during 2022. Of the $210,000 on account, $84,000 was collected in cash in 2022 and the rest in 2023. The company incurred expenses of $135,000 in 2022 and made payments of $90,000 towards the expenses in 2022. What is net income in 2022 under accrual accounting?