Betty Harris, M.D., maintains the accounting records of Harris Clinic on a cash basis. During 2020, Dr. Harris collected $137,960 from her patients and paid $58,730 in expenses. At January 1, 2020, and December 31, 2020, she had accounts receivable, unearned service revenue, accrued expenses, and prepaid expenses as follows. (All long-lived assets are rented.) December 31, 2020 $17,067 Accounts receivable Unearned service revenue Accrued expenses Prepaid expenses January 1, 2020 $9.055 2,671 3,233 1,944 4,276 2,188 3,506 Prepare a schedule that converts Dr. Harris's "excess of cash collected over cash disbursed" for the year 2020 to net income on an accrual basis for the year 2020. BETTY HARRIS, M.D. Conversion of Cash Basis to Accrual Basis For the Year 2020 $