Events Affecting Year 1 1. Provided $34,400 of cleaning services on account. 2. Collected $27,520 cash from accounts receivable. 3. Adjusted the accounting records to reflect the estimate that uncollectible accounts expense would be 1 percent of the cleaning revenue on account. Events Affecting Year 2 1. Wrote off a $258 account recelvable that was determined to be uncollectible. 2. Provided $40,145 of cleaning services on account. 3. Collected $35,528 cash from accounts recelvable. 4. Adjusted the accounting records to reflect the estimate that uncollectible accounts expense would be 1 percent of the cleaning revenue on account. Required a. Record the events for Year 1 and Year 2 (including closing entries for Year 1 ) in T-accounts. b. Determine the following amounts: (1) Net income for Year 1. (2) Net cash flow from operating activities for Year 1 . (3) Balance of accounts receivable at the end of Year 1. Complete this question by entering your answers in the tabs below. Determine the following amounts: (Round your intermediate calculations to nearest whole dollar.) (1) Net income for Year 1. (2) Net cash flow from operating activities for Year 1 . (3) Balance of accounts receivable at the end of Year 1. (4) Net realizable value of accounts recelvable at the end of Year 1 . Repeat Requirement b for the Year 2 accounting period. (Round your intermediate calculations to nearest whole dollar.) \begin{tabular}{|l|l|l|} \hline (1) & Net income for Year 2 & \\ \hline (2) & Net cash flow from operating activities for Year 2 \\ \hline (3) & Balance of accounts receivable at the end of Year 2 & \\ \hline (4) & Net realizable value of accounts receivable at the end of Year 2 & \\ \hline \end{tabular}