Question - Jones, a consultant, keeps her accounting records on a cash basis. During year 2, Jones collected $140,000 in fees from clients. At December 31, year 1, Jones had accounts receivable of $24,000. At December 31, year 2, Jones had accounts receivable of $47,000, and unearned fees of $4,200. On an accrual basis, what was Jones's service revenue for year 2?