Question 1 (8 points) A) Conversion from Cash to Accrual (4 points) Dr. Mousa Bajjali Clinic provides dental services and maintains its books on a cach During 2018, the following cash flows were recorded: Cash collected from patients Cash paid for expenses Net operating cash flow The following information is available: $320,000 243,000 $77,000 Accounts January 1, 2018 December 31, 2018 Accounts receivable $32,000 $27,000 Prepaid insurance 500 2,000 Unearned Revenue 1,000 1,500 Accrued liabilities 2,400 3,400 Fill-in the blanks with the appropriate amounts. 1. The total revenues for the year ended December 31, 2018 is 2. The total expenses for the year ended December 31, 2018 is $