Exercise 3-18 Pearl, M.D., maintains the accounting records of Pearl Clinic on a cash basis. During 2017, Dr. Pearl collected $152,280 from her patients and paid $60,212 in expenses. At January 1, 2017, and December 31, 2017, she had accounts receivable, unearned service revenue, accrued expenses, and prepaid expenses as follows. (All long-lived assets are rented.) January 1, 2017 December 31, 2017 Accounts receivable $8,684 $15,786 Unearned service revenue 2,626 4,015 Accrued expenses 3,691 2,266 Prepaid expenses 1,878 3,444 Prepare a schedule that converts Dr. Pearls "excess of cash collected over cash disbursed" for the year 2017 to net income on an accrual basis for the year 2017. PEARL, M.D. Conversion of Cash Basis to Accrual Basis For the Year 2017 $ : : : : $