Pearl, M.D., maintains the accounting records of Pearl Clinic on a cash basis. During 2017, Dr. Pearl collected $151,444from her patients and paid $58,747in 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.)

January 1, 2017

December 31, 2017

Accounts receivable$8,519$14,894Unearned service revenue2,5704,412Accrued expenses3,3292,167Prepaid expenses1,9153,507

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.