Barbara Jones, M.D, maintains the accounting records of Jones Clinic on a cash basis, During 2025, Dr. Jones collected \$152,602 from her patients and paid $52,843 in expenses. At January 1,2025, and December 31, 2025, she had accounts receivable, unearned service revenue, accrued expenses, and prepaid expenses as follows. (All long-lived assets are rented.) Prepare a schedule that converts Dr. Jones's "excess of cash collected over cash disbursed" for the year 2025 to net income on an accrual basis for the year 2025. Prepare a schedule that converts Dr. Jones's "excess of cash collected over cash disbursed" for the year 2025 to net income on an accrual basis for the year 2025 . Prepare a schedule that converts Dr. Jones's "excess of cash collected over cash disbursed" for the year 2025 to net income on an iccrual basis for the year 2025