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.) Prepare a schedule that converts Dr. Hall's "excess of cash collected over cash disbursed" for the year 2025 to net income on an accrual basis for the year 2025