Lady G, has a beauty shop located in SM Cebu. For the year, 2021, Lady’s beauty shop collected P2,500,000 from customers and paid P1,450,000 operating expenses. At December 31, 2020 and December 31,...

Lady G, has a beauty shop located in SM Cebu.  For the year, 2021, Lady’s beauty shop collected P2,500,000 from customers and paid P1,450,000 operating expenses. At December 31, 2020 and December 31, 2021, the shop had the following accounts with balances as follows:
                                                     Dec. 31, 2020             Dec. 31, 2021
Prepaid expenses------------------   25,000            -----    18,000
Accrued expenses -----------------   17,000           ------   24,000
Service fees receivable-------------  18,000             ------  35,000
Unearned service fees -------------  46,000            ------- 12,000


Under the CASH basis, service Fees to be reported by Lady G for the year 2021 amounts to