Juan Works as a Landscaper for Local Businesses on Weekends

Essay

Juan works as a landscaper for local businesses on weekends, and he often provides services in exchange for property. This year Juan provided lawn-mowing services in exchange for $2,140 of car repair services, $5,400 of groceries, and a certificate of deposit (CD)for $4,200. The CD matures next year with interest. Finally, Juan received a gift card that can only be applied for $950 of clothing at a local mall. Juan has only applied the gift card to purchase $201 of clothing. Compute Juan's gross income, assuming that he uses the cash basis of accounting.