Jason Allen, M$.$D$.,$ keeps his accounting records on a cash basis. In $2026,$ Dr$.$ Allen collected

$$400000$ from his patients. At December $31,2025,$ Dr$.$ Allen had accounts receivable of $$41500.$

At December $31,2026,$ Dr$.$ Allen had accounts receivable of $$72000$ and unearned revenue of

$$9500.$ On the accrual basis, what was Dr$.$ Allen's patient service revenue for $2026?$

$$430500$

$$440000$

$$421000$

$$358500$