Laura Hall, M$.$D$.,$ maintains the accounting records of Hall Clinic on a cash basis. During $2025,$ Dr$.$ Hall collected $$139,849$ from her patients and paid $$50,290$ 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.$)$

$\backslash$table$[[,$January $1,2025,$December $31,2025],[$Accounts receivable,$$9,545,$$$16,822$