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Leach Incorporated experienced the following events for the first two years of its operations:

Year 1:

Issued $10,000 of common stock for cash.
Provided $90,000 of services on account.
Provided $29,000 of services and received cash.
Collected $61,000 cash from accounts receivable.
Paid $16,000 of salaries expense for the year.
Adjusted the accounting records to reflect uncollectible accounts expense for the year. Leach estimates that 6 percent of the ending accounts receivable balance will be uncollectible.
Year 2:

Wrote off an uncollectible account for $680.
Provided $110,000 of services on account.
Provided $20,000 of services and collected cash.
Collected $92,000 cash from accounts receivable.
Paid $26,000 of salaries expense for the year.
Adjusted the accounts to reflect uncollectible accounts expense for the year. Leach estimates that 6 percent of the ending accounts receivable balance will be uncollectible.
d-1. Organize the transaction data in accounts under an accounting equation for Year 2.
d-2. Prepare an income statement for Year 2.
d-3. Prepare the statement of changes in stockholders' equity for Year 2.
d-4. Prepare the balance sheet for Year 2.
d-5. Prepare the statement of cash flows for Year 2.
d-6. What is the net realizable value of the accounts receivable at December 31, Year 2?