Corinne Dunbar, M.D., maintains the accounting records of Dunbar Clinic on a cash basis. During 2019, Dr. Dunbar collected €142,600 from her patients and paid €60,470 in expenses. At January 1, 2019, and December 31, 2019, she had accounts receivable, unearned service revenue, accrued expenses, and prepaid expenses as follows. (All long-lived assets are rented.)

Instructions
Prepare a schedule that converts Dr. Dunbar's "excess of cash collected over cash disbursed" for the year 2019 to net income on an accrual basis for the year 2019.