EXERCISE 2-2 Joel Hamilton, D.D.S., keeps his accounting records on a cash basis. During 2017, he collected $200,000 in fees from his patients. At December 31, 2016, Dr. Hamilton had accounts receivable of $18,000 and no liability for deferred revenue. At December 31, 2017, he had accounts receivable of $25,000 and a liability for deferred revenue of $8,000. Required On an accrual basis, what was Dr. Hamilton's patient fee revenue for 2017? How would this be reflected on the Statement of Cash Flows for 2017