TLR Consulting keep their accounting records using the cash basis. During? 2014, they collected $ 285 comma 000 from clients. On December? 31, 2013 they had accounts receivable of $ 62 comma 000 and on December? 31, 2014 they had accounts receivable of $ 47 comma 000. ?Additionally, they had unearned revenues of $ 11 comma 000. Using the accrual basis of? accounting, what did TLR Consulting earn in service fees for? 2014?