SandraRobinson, M.D., maintains the accounting records ofRobinsonClinic on a cash basis. During 2020, Dr.Robinsoncollected $152,164from her patients and paid $49,931in expenses. At January 1, 2020, and December 31, 2020, she had accounts receivable, unearned service revenue, accrued expenses, and prepaid expenses as follows. (All long-lived assets are rented.)

Prepare schedule that converts Dr.Robinson's "excess of cash collected over cash disbursed" for the year 2020 to net income on an accrual basis for the year 2020.

January 1 2020 December 31 2020

Accounts Receivable $8,684 $15,786

Unearned service revenue 2,626 4,015

Accrued expenses 3,691 2,266

Prepaid expenses 1,878 3,444