In which of these cases is the measurement of net income different for cash basis and accrual basis taxpayers that have a calendar year?

In which of these cases is the measurement of net income different for cash basis and accrual basis taxpayers that have a calendar year?

  a. The computer repair person fixes the Xerox machine on December 31, 2002 but is not paid until 2003.    
  b. In December, the taxpayer's board of directors declares a $1,000 bonus for its sole shareholder-employee (cash basis, calendar year taxpayer) that is paid in January.    
  c. The measurement of net income is different in both of these cases.