Jim Blossom, M.D., keeps his accounting records on the cash basis. During 2021, Dr. Blossom collected $380000 from his patients. At December 31, 2020, Dr. Blossom had accounts receivable of $38000. At December 31, 2021, Dr. Blossom had accounts receivable of $65000 and unearned revenue of $8000. On the accrual basis, how much was Dr. Blossom's patient service revenue for 2021?

$342000.

$415000.

$407000.

$399000.