Deco, a consultant, keeps her accounting records on a cash basis. During year 2, Deco collected $200,000 in fees from clients. At december 31, year1, Deco had accounts receivable of $40,000. At december 31, year 2, Deco had accounts receivables of $60,000, and unerned fees of $5,000. On the accrual basis, what was Deco's severce revenue for year 2