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Jim Cullumber, M

Accounting

Jim Cullumber, M.D., keeps his accounting records on the cash basis. During 2021, Dr. Cullumber collected $400000 from his patients. At December 31, 2020, Dr. Cullumber had accounts receivable of $38000. At December 31, 2021, Dr. Cullumber had accounts receivable of $69000 and unearned revenue of $12000. On the accrual basis, how much was Dr. Cullumber's patient service revenue for 2021?

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