The Following Data Are Taken from the Cash-Basis Accounting Records

The following data are taken from the cash-basis accounting records of Myerson Company for the year ended December 31,2012:
Selected Data as of December 31, 2012
$\begin{array}{lr}\text { Customers billed in } 2012 \text { for services provided } & \$ 400,000 \\\text { Cash collections in } 2012 \text { for accounts billed in 2011 } & 20,000 \\\text { Cash collections in 2012 for accounts billed in 2012 } & 300,000 \\\text { Cash paid for supplies purchased in 2012 } & 12,000 \\\text { Supplies remaining at the end of 2012 } & 2,000 \\\text { Cash paid for salaries in 2012 } & 10,000 \\\text { Cash paid for annual rent on March 1, 2012 } & 18,000\end{array}$
Calculate the amount of revenues and expenses for 2012 under accrual-basis accounting.