Pearl, M.D., maintains the accounting records of Pearl Clinic on a cash basis. During 2017, Dr. Pearl collected $135, 952 from her patients and paid $50, 235 in expenses. At January 1, 2017, and December 31, 2017, 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. Pearl's "excess of cash collected over cash disbursed" for the year 2017 to net income on an accrual basis for the year 2017