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Required information [The following information applies to the questions displayed below] Leach incorporated experienced the following events for the first two years of its operations. Year 1 1. Issued $10.000 of common stock for cash. 2. Provided $78,000 of services on account. 3. Provided $36,000 of services and recelved cash 4. Collected $69.000 cash from accounts receivable 5. Paid $38,000 of salaries expense for the year. 6. Adjusted the accounting records to reflect uncollectible accounts expense for the year Leach estimates that 5 percent. of the ending accounts receivable balance will be uncollectible 7. Closed the revenue account. 8. Closed the expense accounts. Year 2 : 1. Wrote off an uncollectible account for $650. 2. Provided $88,000 of services on account. 3. Provided $32,000 of services and collected cash. 4. Collected $81,000 cash from accounts receivable. 5. Paid $65,000 of salaries expense for the year: 6. Adjusted the accounts to reflect uncollectible accounts expense for the year. Leach estimates that 5 percent of the ending accounts receivable balance will be uncollectible. 7. Closed the revenue account. 8. Closed the expense accounts. d. Record the Year 2 events in general journal form and post them to T-accounts. Prepare the income statement, statement of changes in stockholders' equity, balance sheet, and statement of cash flows for Year 2 . What is the net realizable value of the accounts receivable at December 31, Year 2