Using the accural basis revenue on the income statement was$124,320. Accounts receivable were $3,320 on January 1 and $3,600on December 31.

Using the accural basis revenue on the income statement was$124,320. Accounts receivable were $3,320 on January 1 and $3,600on December 31. Unearned revenue was $1,040 on January 1 and $1,690on December 31.

Calculate the revenue for the year on a cash basis.