Lisa Anderson, M$.$D$.,$ maintains the accounting records of Anderson Clinic on a cash basis. During $2025,$ Dr$.$ Anderson collected $$141,493$ from her patients and paid $$54,018$ 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,$$9,027,,$$$15,442$