Susan Wilson, M.D., maintains the accounting records of Wilson Clinic on a cash basis. During 2020, Dr. Wilson collected $155,992 from her patients and paid $60,414 in 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.) January 1, 2020 December 31, 2020 Accounts receivable $8,733 $17,087 Unearned service revenue 2,669 4,464 Accrued expenses 3,096 2.024 Prepaid expenses 2,035 2,924 Prepare a schedule that converts Dr. Wilson's "excess of cash collected over cash disbursed" for the year 2020 to net income on an accrual basis for the year 2020. SUSAN WILSON, M.D. Conversion of Cash Basis to Accrual Basis For the Year 2020 Excess of cash collected over cash disbursed 155992 Less Net income on an accrual basis 104098