Dorothy Taylor, M.D., maintains the accounting records of Taylor Clinic on a cash basis. During 2020, Dr. Taylor collected $155,810 from her patients and paid $51,528 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.)

		January 1, 2020		December 31, 2020
Accounts receivable		$9,435		$15,926
Unearned service revenue		3,011		4,388
Accrued expenses		3,409		2,256
Prepaid expenses		2,091		3,495

Prepare a schedule that converts Dr. Taylors "excess of cash collected over cash disbursed" for the year 2020 to net income on an accrual basis for the year 2020.

DOROTHY TAYLOR, M.D. Conversion of Cash Basis to Accrual Basis For the Year 2020
select an item Decrease in accounts receivable, Excess of cash collected over cash disbursed, Decrease in unearned service revenue, Decrease in accrued expenses, Increase in unearned service revenue, Decrease in prepaid expensesIncrease in prepaid expenses, Net income on an accrual basisIncrease in accrued expenses, Increase in accounts receivable		$enter a dollar amount
select between addition and deduction Add or Less : select an item Increase in prepaid expenses, Decrease in prepaid expenses, Net income on an accrual basis, Decrease in unearned service revenue, Decrease in accrued expenses, Decrease in accounts receivable, Excess of cash collected over cash disbursed, Increase in accrued expenses, Increase in accounts receivable, Increase in unearned service revenue		enter a dollar amount
select between addition and deduction Add or Less : select an item Net income on an accrual basis, Decrease in unearned service revenue, Excess of cash collected over cash disbursed, Decrease in prepaid expenses, Increase in accounts receivable, Decrease in accounts receivable, Increase in unearned service revenue, Increase in accrued expenses, Decrease in accrued expenses, Increase in prepaid expenses		enter a dollar amount
select between addition and deduction Add or Less : select an item Increase in accrued expenses, Excess of cash collected over cash disbursed, Increase in unearned service revenue, Decrease in prepaid expenses, Increase in accounts receivable, Net income on an accrual basis, Decrease in accrued expenses, Decrease in accounts receivable, Decrease in unearned service revenue, Increase in prepaid expenses		enter a dollar amount
select between addition and deduction Add or Less : select an item Decrease in accrued expenses, Increase in accounts receivable, Increase in prepaid expenses, Increase in unearned service revenue, Net income on an accrual basis, Increase in accrued expenses, Decrease in accounts receivable, Decrease in prepaid expenses, Decrease in unearned service revenue, Excess of cash collected over cash disbursed		enter a dollar amount
select an item Increase in accrued expenses, Decrease in accrued expenses, Net income on an accrual basis, Excess of cash collected over cash disbursed, Increase in accounts receivable, Decrease in prepaid expenses, Decrease in accounts receivable, Increase in unearned service revenue, Decrease in unearned service revenue, Increase in prepaid expenses		$enter a dollar amount