Helen Martin, MD, maintains the accounting records of Martin Clinic on a cash basis. During 2020, Dr. Martin collected $141,986 from her patients and paid $51,749 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.) January 1, 2020 December 31, 2020 $9,012 $15,880 Accounts receivable Unearned service revenue 2,940 4,440 Accrued expenses 3,247 2.113 Prepaid expenses 1.978 3.353 Prepare a schedule that converts Dr. Martin's "excess of cash collected over cash disbursed" for the year 2020 to net income on an accrual basis for the year 2020. HELEN MARTIN, M.D. Conversion of Cash Basis to Accrual Basis For the Year 2020 PM