Kevin Hall, M$.$D$.,$ keeps his accounting records on a cash basis. In $2026,$ Dr$.$ Hall collected $$390000$ from his patients. At December $31,$

$2025,$ Dr$.$ Hall had accounts receivable of $$41000.$ At December $31,2026,$ Dr$.$ Hall had accounts receivable of $$74000$ and unearned

revenue of $$11500.$ On the accrual basis, what was Dr$.$ Hall's patient service revenue for $2026?$

$$349000$

$$434500$

$$411500$

$$423000$