Elitz and Van Aken, CPAs, offer three types of services to clients: auditing, tax, and small business accounting. Based on experience and projected growth, the following billable hours have been estimated for the year ending December 31, 2020:

Service	Billable Hours
Audit Department:
Staff	22,400
Partners	7,900
Tax Department:
Staff	13,200
Partners	5,500
Small Business Accounting Department:
Staff	3,000
Partners	600

The average billing rate for staff is $160 per hour, and the average billing rate for partners is $350 per hour. Prepare a professional fees earned budget for Elitz and Van Aken, CPAs, for the year ending December 31, 2020, using the following column headings and showing the estimated professional fees by type of service rendered and add additional rows in the table as needed:

Billable Hours	Hourly Rate	Total Revenue