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Dr. Johnson who runs a family practice keeps her accounting records on a cash basis. During 2017, she collected $200,000 in fees from her patients.

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Dr. Johnson who runs a family practice keeps her accounting records on a cash basis. During 2017, she collected $200,000 in fees from her patients. At December 31, 2016. Johnson had accounts receivable of $18,000 and a liability for deferred fee revenue of $2,000. At December 31, 2017, she had accounts receivable of $25,000 and a liability for deferred fee revenue of $8,000. On an accrual basis, what was Dr. Johnson's patient fee revenue for 2017

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