Nancy Jackson, M. D., maintains the accounting records of Jackson Clinic on a cash basis. During 2020, Dr. Jackson collected $147,355 from her patients and paid $50,647 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 $8,544 $17,388 Unearned service revenue 2,805 4,302 Accrued expenses 3,679 2,129 Prepaid expenses 1,802 3,067 Prepare a schedule that converts Dr. Jackson's "excess of cash collected over cash disbursed" for the year 2020 to net income on an accrual basis for the year 2020. NANCY JACKSON, M. D. Conversion of Cash Basis to Accrual Basis For the Year 2020 Excess of cash collected over cash disbursed $ 96708 Less : Increase in accounts receivable 9 8844 8844 Add : Increase in unearned service revenue 1497 Add : Decrease in accrued expenses 1550 Add : Increase in prepaid expenses 1265 Net income on an accrual basis Net income on an accrual basis $ 92176