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 billable hours have been estimated for the year ending December 31, 20Y7: Billable Hours Audit Department: Staff 37,900 Partners 5,700 Tax Department: Staff 28,000 Partners 3,500 Small Business Accounting Department: Staff 4,900 Partners 700 The average billing rate for staff is $150 per hour, and the average billing rate for partners is $270 per hour. Prepare a professional fees earned budget for Rollins and Cohen, CPAs, for the year ending December 31, 20Y7.