Customer Total Number of Days Unpaid

$0$ to $3031$ to $6061$ to $90$ Over $90$

Alabama Tourism $ $230$ $ $110$ $ $90$ $ $30$

Bayside Bungalows $440$ $ $440$

Others $($not shown to save space$)18,0007,2008,8001,100900$

Xciting Xcursions $390390$

Total Accounts Receivable $ $19,060$ $ $7,700$ $ $8,890$ $ $1,130$ $ $1,340$

Estimated Uncollectible $(\%)2\%10\%20\%30\%$

Prepare the journal entries for items $($a$)$ to $($j$).$Show how Accounts Receivable, Notes Receivable, and their related accounts would be reported in the current assets section of a classified balance sheet at the end of the quarter on March $31.$Sales Revenue and Service Revenue are two income statement accounts that relate to Accounts Receivable. Name two other accounts related to Accounts Receivable and Notes Receivable that would be reported on the income statement and indicate whether each would appear before, or after, Income from Operations.