E3.18 (L06) (Cash to Accrual Basis) Corinne Dunber, M.d., maintains the accounting records of Dunbar Clinic on a cash basis. During 2022, Dr. Dunbar collected 142,600 from her patients and paid 60,470 in expenses. At January 1, 2022, and December 31, 2022, she had accounts receivable, unearned service revenue, accrued expenses, and prepaid expenses as follows. (All long-lived assets are rented.) 9 Accounts receivable Unearned service revenue Accrued expenses Prepaid expenses January 1, 2022 11,250 2,840 3,435 1,917 December 31, 2022 15,927 4,111 2,108 3,232 Instructions Prepare a schedule that converts Dr. Dunbar's "excess of cash collected over cash disbursed for the year 2022 to net income on an accrual basis for the year 2022. E3.18 (L06) (Cash to Accrual Basis) Corinne Dunber, M.d., maintains the accounting records of Dunbar Clinic on a cash basis. During 2022, Dr. Dunbar collected 142,600 from her patients and paid 60,470 in expenses. At January 1, 2022, and December 31, 2022, she had accounts receivable, unearned service revenue, accrued expenses, and prepaid expenses as follows. (All long-lived assets are rented.) 9 Accounts receivable Unearned service revenue Accrued expenses Prepaid expenses January 1, 2022 11,250 2,840 3,435 1,917 December 31, 2022 15,927 4,111 2,108 3,232 Instructions Prepare a schedule that converts Dr. Dunbar's "excess of cash collected over cash disbursed for the year 2022 to net income on an accrual basis for the year 2022