Jill Accardo, M.D., maintains the accounting records of Accardo Clinic on a cash basis. During 2014 Dr. Accardo collected 142,600 from her patients and paid 55,470 in expenses. at January 1, 2014 and December 31, 2014, she had accounts receivable, unearned service revenue, accrued expenses and prepaid expenses as follows;

January 1, 2014:

Accounts receivable $9,250

Unearned service revenue $2, 840

Accrued expenses $3,435

Prepaid Expenses $1,917

December 31, 2014

Accounts Receivable $15, 927

Unearned service revenue $4,111

Accrued Revenue $2,108

Prepaid Expenses $3,232

Prepare a schedule that converts Dr. Accardo's "excess of cash collected over cash disbursed" for the year 2014 to net income on an accrual basis for the year 2014