Corinne Dunbar, M.D., maintains the accounting records of Dunbar Clinic on a cash basis. During 2019, Dr. Dunbar collected ‚¬142,600 from her patients and paid ‚¬60,470 in expenses. At January 1, 2019, and December 31, 2019, she had accounts receivable, unearned service revenue, accrued expenses, and prepaid expenses as follows. (All long-lived assets are rented.)

Instructions
Prepare a schedule that converts Dr. Dunbar's "excess of cash collected over cash disbursed" for the year 2019 to net income on an accrual basis for the year 2019.

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January 1, 2019 December 31, 2019 Accounts receivable Unearned service revenue €15,927 €11,250 2,840 3,435 4,111 Accrued expenses Prepaid expenses 2,108 3,232 1,917