John Hamilton, D

question 133

Essay

John Hamilton, D.D.S. keeps his accounting records on the cash basis. During 2014 Dr. Hamilton collected $220,000 in fees from his patients. At December 31, 2013 Dr. Hamilton had accounts receivable of $30,000. At December 31, 2014 Dr. Hamilton had accounts receivable of $35,000 and had collected unearned fees of $8,000.
Required:
On the accrual basis, what was Dr. Hamilton's patient service revenue for 2014?

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