Complete this question by entering your answers in the tabs below. Determine the amount due the advertising agency that would be shown as a liability on RPG's balance sheet at the end of year 2. In addition, you learn that the company incurred advertising costs of $26,000 in year 2 , owed the advertising agency $5,100 at the en of year 1 , and there were no liabilities at the end of year 3 . Also, there were no anticipated bad debts on receivables, and the rent payment was for a two-year period, year 2 and year 3 . Required: 1. Calculate accrual net income for both years. 2. Determine the amount due the advertising agency that would be shown as a liability on RPG's balance sheet at the end of year 2 . Complete this question by entering your answers in the tabs below. Calculate accrual net income for both years. Listed below are several terms and phrases associated with the FASB's conceptual framework. Pair each item from List A with the from List B that is most appropriately associated with it