Dr. Bob Zimmerman, M.D. maintains the accounting records of the Wellness Center on a cash basis. During the year, Dr. Zimmerman collected $315,635 from his patients and paid $92,165 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	$50,749	$42,450
Unearned Revenues	$3,720	$3,232
Accrued Payables	$5,459	$5,516
Prepaid Expenses	$6,651	$3,427

What is Dr. Zimmerman's net income on an accrual basis?

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