Mery Simith, MD maintains the accountine recorts of Smith Clinic on a cash basis. During 2025, Dr, 5 mith collected $137.327 from her patients and paid \$52,694 in expenses. At Jaruary 1, 2025, and December 31, 2025, she had accounts recolvable unr arned service revernis, acorued experses, and prepaid expenses as follows. (All long-lived asiets are rented) Preparea schedule that converts Dr. Smith's "excess of cash collected over cash disbursed" for the vear 2025 to net income on an Accrual basia for the year 2025 . Mery Simith, MD maintains the accountine recorts of Smith Clinic on a cash basis. During 2025, Dr, 5 mith collected $137.327 from her patients and paid \$52,694 in expenses. At Jaruary 1, 2025, and December 31, 2025, she had accounts recolvable unr arned service revernis, acorued experses, and prepaid expenses as follows. (All long-lived asiets are rented) Preparea schedule that converts Dr. Smith's "excess of cash collected over cash disbursed" for the vear 2025 to net income on an Accrual basia for the year 2025