Pearl, M.D., maintains the accounting records of Pearl Clinic on a cash basis. During 2017, Dr. Pearl collected $155, 992 from her patients and paid $60, 414 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