3. Wonda, a consultant, keeps her accounting records on a cash basis. During year 2, Wonda collected $300,000 in fees from clients. At December 31, year 1, Wonda had accounts receivable of $40,000. At December 31, year 2, Wonda had accounts receivable of $80,000 and unearned fees of $75,000. On an accrual basis, what was Wonda's service revenue for year 2