Jim Yount, M$.$D$.,$ keeps his accounting records on the cash basis. During $2011,$ Dr: Yount collected $$350,000$ from his patients and paid $$150,000$ for operating expenses. At December $31,2010,$ and December $312011$ Dr$.$ Yount had accounts receivable, unearned revenue, accrued liabilities, and prepaid expenses as shown:Dec $31,2010$Dec $31,2011$Accounts receivable$$50,000.$$$70,000$Unearned revenue$O$$10,000.$Accrued Liabilities$$12,000$$$15,000$Prepaid Expenses$$5,000$$$3,000$On the accrual basis, how much was Dr$.$ Yount's patient operating expenses for $2011?$ a$.$$$149,000.$ b$.$ $$150,000.$ c$.$ $$155,000.$ d$.$ $$145,000.$