Professional Fees Earned Budget for a Service Company Rollins and Cohen, CPAs, offer three types of services to clients: auditing, tax, and small business accounting. Based on experience and projected growth, the following billab have been estimated for the month ending January 31, 20Y7: Billable Hours Audit Department: Staff 30,400 Partners 4,600 Tax Department: Staff 23,100 Partners 2,900 Small Business Accounting Department: Staff 4,300 Partners 600 The average billing rate for staff is $145 per hour, and the average billing rate for partners is $265 per hour. Prepare a professional fees earned budget for Rollins and Cohen, CPAs, for the month ending January 31, 20Y7. ROLLINS AND COHEN, CPAS Professional Fees Earned Budget For the Month Ending January 31, 20Y7 Billable Hourly Total