Can someone please check my answers to the following problem.

Question

Jack Eagles, a CPA, keeps his accounting records for his practice on the cash basis. During the current year, his clients paid $750,000 in the accounting and tax fees of which $5,000 was paid for work to be done next year. At the beginning of the year, clients owed $35,000 from the previous year. At the end of the current year, clients owed $25,000. Eagles paid $550,000 for expenses during the current year. Unpaid invoices at the start of the year totaled $10,000 and at the end of the year totaled $15,000.
- Calculate the following amounts for Jack Eagles CPA firm for the current year:
(a) Accrual basis revenue:
745,000 (750,000-5,000)
(b) Accrual basis expenses:
5,000 (15,000-10,000)
(c) Cash basis revenue:
760,000 (750,000+ 10,000)
(d) Cash basis expenses:
550,000

What happened to the $550,000 for expenses during the current year in part (b)? Might it be 550,000 + 15,000 - 10,000?