Carla, M.D., maintains the accounting records of Carla Clinic on a cash basis. During 2017, Dr. Carla collected $152,164 from her patients and paid $49,931 in expenses. At January 1, 2017, and December 31, 2017, she had accounts receivable, unearned service revenue, accrued expenses, and prepaid expenses as follows. (All long-lived assets are rented.)

		January 1, 2017		December 31, 2017
Accounts receivable		$9,374		$16,255
Unearned service revenue		2,872		4,258
Accrued expenses		3,124		1,983
Prepaid expenses		1,725		3,475

Prepare a schedule that converts Dr. Carlas "excess of cash collected over cash disbursed" for the year 2017 to net income on an accrual basis for the year 2017.