Novak, M.D., maintains the accounting records of Novak Clinic on a cash basis. During 2017, Dr. Novak collected $149,578 from his patients and paid $56,407 in expenses. At January 1, 2017, and December 31, 2017, he had accounts receivable, unearned service revenue, accrued expenses, and prepaid expenses as follows. (All long-lived assets are rented.)

		January 1, 2017		December 31, 2017
Accounts receivable		$8,937		$17,166
Unearned service revenue		2,829		4,062
Accrued expenses		3,154		2,265
Prepaid expenses		1,953		3,173

Prepare a schedule that converts Dr. Novaks "excess of cash collected over cash disbursed" for the year 2017 to net income on an accrual basis for the year 2017

NOVAK, M.D. Conversion of Cash Basis to Accrual Basis For the Year 2017

Please explain how you got these answer, thank you!!!