Execusman Consultants has provided business consulting services for several years. The company has been using the percentage of credit sales method to estimate bad debts but switched at the end of the first quarter this year to the aging of accounts receivable method. The company entered into the following partial list of transactions. a. During January, the company provided services for $200,000 on credit b. On January 31, the company estimated bad debts using 1 percent of credit sales c On February 4, the company collected $100.000 of accounts receivable d on February 15, the company wrote off a $500 account receivable e During February, the company provided services for $150,000 on credit f On February 28, the company estimated bad debts using 1 percent of credit sales. 9. On March 1, the company loaned $12,000 to an employee, who signed a 10% note due in 3 months. h On March 15, the company collected $500 on the account written off one month earlier. 1 On March 31, the company accrued interest earned on the note. Jon March 31, the company adjusted for uncollectible accounts, based on the following aging analysis, which Includes the preceding trangections (as well as others not listed) Prior to the adjustment, Allowance for Doubtful Accounts had an uradjusted credit balance of $6,000 Customer Arrow Ergonomics Asymmetry Architecture Others (not shown to save space) Weight Whittiers Total Accounts Receivable Total $ 1,000 2,000 85,000 2,800 $90.000 Number of Days Unpaid 0-30 31-60 61-90 Over 90 $ 500 $ 400 $ 100 $ 2,000 34,000 42,000 5,000 4,000 2,000 $36.500 $42.400 $ 5.180 $6.000 Doubtful Accounts had an unadjusted credit balance of $6,000. Customer Arrow Ergonomics Asymmetry Architecture Others (not shown to save space) Weight Whittlers Total Accounts Receivable Estimated Uncollectible (%) Total $ 1,800 2,008 85,00 2,000 $90,eee Number of Days Unpaid 8-30 31-60 61-90 Over 9e $ 560 $ 400 $ 100 $ 2,000 34,000 42,000 5,000 4.Be 2. $36,500 $42,480 $5,1ee 56,eee 10% 20% 40% 4. 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 Execusmart Consultants would report: Income from Operations. Income from Operations