Questions 1 4: Use the following information to answer the next 4 questions: Dr. Kaplan, M.D., maintains the accounting records of Kaplan Klinic on an accrual basis. In 2017, Kaplan Klinic reported Net Income of $186,388. The following information relates to the beginning and ending balances of Dr. Kaplans accrual accounts:

		January 1, 2017		December 31, 2017
Accounts Receivable		$16,758		$ 31,374
Unearned Service Revenue		5,152		8,812
Accrued Expenses Payable		6,354		4,068
Prepaid Expenses		4,214		7,094

Below is a partially completed schedule that converts Dr. Kaplans Net Income (accrual basis) to Excess of Cash Collected over Cash Disbursed for the year 2017. For each item, select the correct number to complete the schedule.

Net Income (accrual) $186,388

1.Change in Accounts Receivable ________

A -$16,758

B $14,616

C -$14,616

D $31,374

E None of the above

2.Prepaid Expenses ________

		A $4,214
		B $7,094
		C $2,880
		D -$2,880
		E None of the above