Exercise 3-18 Peat M.D, maintains the accounting records of Peal Clinic on a cash basis. During 2017, Dr. Peart collecied $155,810 from her patients and paid $51,528 in expenses. At January 1, 2017, and December 31, 2017, she had accounts receivable, unearned service revenue, accrued expenses, and prepaid expenses as folows. (All long-lived assets are rented.) January 1, 2017 December 31, 2017 Accounts recevable Uneaned service revenue Accrued expenses Prepaid expenses $9.435 3,011 3409 2.091 $15,926 4,388 2,256 3,495 Prepare a schedule that converts Dr. Pearl's "excess of cash collected over cash disbursed" for the year 2017 to net income on an acorual basis for the year 2017 PEARL, M.D. Conversion of Cash Basis to Accrual Basis For the Year 2017