having a difficult time understanding number 6, thank you

Leach Inc experienced the following events for the first two years of its operations Year 1: 1. Issued $10,000 of common stock for cash 2. Provided $110,000 of services on account 3. Provided $29,000 of services and received cash 4. Collected $81,000 cash from accounts receivable. 5. Paid $18,000 of salaries expense for the year. 6. Adjusted the accounting records to reflect uncollectible accounts expense for the year. Leach estimates that 9 percent of the ending accounts receivable balance will be uncollectible. Year 2: 1. Wrote off an uncollectible account for $710. 2. Provided $130,000 of services on account 3. Provided $15,000 of services and collected cash 4. Collected $112.000 cash from accounts receivable 5. Paid $26,000 of salaries expense for the year 6. Adjusted the accounts to reflect uncollectible accounts expense for the year, Leach estimates that 9 percent of the ending accounts receivable balance will be uncollectible. Exercise 5-9A (Algo) Part d d-1. Organize the transaction data in accounts under an accounting equation. 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? es Event + LEACH INC. Accounting Equation for the Year 2 Equity Liabilities Accounting Titles for Retained Common Retained Earnings Stock Earnings 10,000+ 118,390 Ol + 0 + 0 130,000 15,000 Service revenue + Assets NRV Accounts Cash Receivable 102,000+ 26,390 01 + 01 130,000 - 15,000 112,000+ (112,000) - (26,000) + Bal 1. + + 2 3 +++ 4. 5. 6. + (26,000) Salaries expense Uncollectible accounts expense 237,390 Bal. 203,000 + 44,390 - 0 + 10,000 +