Kimberly Young, M.D., maintains the accounting records of Young Clinic on a cash basis. During 2025, Dr. Young colfected $135,952 from her patients and paid \$\$0,235 in expenses. At January 1, 2025, and December 31, 2025, she had accounts receivable, unearned service revenue, accrued expenses, and prepaid expenses as follows. (All long-lived assets are rented) Prepare a schedule that converts Dr. Young's "excess of cash collected over cash disbursed" for the vear 2025 to net income on an accrual basis for the year 2025