Dr. Miles Bowman, MD, maintains the accounting records of Bowman Clinic on a cash basis. During 2022, Dr. Bowman collected $257,600 from his patients and paid $101,700 in expenses. At January 1, 2022 (beginning of the year) and December 31, 2022 (end of the year) he had accounts receivable, unearned service revenue, wages payable, and prepaid expenses as follows: Accounts Receivable Unearned Service Revenue Wages Payable Prepaid Expenses Jan. 1, 2022 Dec. 31, 2022 $18,700 $31,000 5,600 7,800 8,000 4,300 3,900 6,600 Revenues on an accrual basis equal: $ type your answer... Expenses on an accrual basis equal: $ type your answer... Net Income on an accrual basis equal: $ type your answer...