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During 2019, Dr. Smith collected $245,000 from his patients. At December 31, 2018, Dr. Smith had accounts receivable of $25,000 and no unearned revenue. At

  • During 2019, Dr. Smith collected $245,000 from his patients.
  • At December 31, 2018, Dr. Smith had accounts receivable of $25,000 and no unearned revenue.
  • At December 31, 2019, Dr. Smith had accounts receivable of $45,000 and unearned revenue of $15,000.

Based on the accrual basis, how much was Dr. Smith's patient service revenue for 2019?

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