EXERCISE 3.18 Jill Accardo, M.D., maintains the accounting records of Accardo Clinic on a cash basis. During 2020, Dr. Accardo collected $142,600 from her patients and paid $55,470 in expenses. At January 1, 2020, and December 31, 2020, she had accounts receivable, unearned service revenue, accrued expenses, and prepaid expenses as follows. (All long-lived assets are rented.) December 31, 2020 January 1, 2020 Accounts receivable $9,250 Unearned service revenue 2,840 Accrued expenses 3,435 Prepaid expenses 1,917 $15,927 4,111 2,108 3,232 Instructions Prepare a schedule that converts Dr. Accardo's "excess of cash collected over cash disbursed" for the year 2020 to net income on an accrual basis for the year 2020.