Debra King, M.D., maintains the accounting records of King Clinic on a cash basis. During 2025, Dr. King collected $136,331 from her patients and paid $52,958 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.) Accounts receivable Unearned service revenue Accrued expenses Prepaid expenses January 1, 2025 December 31, 2025 $8,376 $17,419 2.835 4,458 3,203 2,082 1,858 3,350 Prepare a schedule that converts Dr. King's "excess of cash collected over cash disbursed" for the year 2025 to net income on an accrual basis for the year 2025.