Dr. Bob Zimmerman, M.D. maintains the accounting records of the Wellness Center on a cash basis. During the year, Dr. Zimmerman collected $302,570 from his patients and paid $91,545 in expenses. Information regarding the amount of receivables (accrued revenues), unearned revenues, payables for accrued expenses, and prepaid expenses is as follows:

	Balance at Beginning of Year	Balance at End of Year
Accounts Receivable	$52,685	$46,940
Unearned Revenues	$2,751	$3,055
Accrued Payables	$5,401	$5,367
Prepaid Expenses	$5,860	$4,541