Having trouble with year $2$ balance sheet!

Rosie Dry Cleaning was started on January $1,$ Year $1.$ It experienced the following events during its first two years of operation:

Events Affecting Year $1$

Provided $$45,000$ of cleaning services on account.

Collected $$39,000$ cash from accounts receivable.

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 $2$

Wrote off a $$300$ account receivable that was determined to be uncollectible.

Provided $$62,000$ of cleaning services on account.

Collected $$61,000$ cash from accounts receivable.

Adjusted the accounting records to reflect the estimate that uncollectible accounts expense would be $1$ percent of the cleaning revenue on account.

Required:

a$.$ Organize the transaction data in accounts under an accounting equation for each year.

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 $1.$

$(4)$ Net realizable value of accounts receivable at the end of Year $1.$

c$.$ Determine the following amounts:

$(1)$ Net income for Year $2.$

$(2)$ Net cash flow from operating activities for Year $2.$

$(3)$ Balance of accounts receivable at the end of Year $2.$

$(4)$ Net realizable value of accounts receivable at the end of Year $2.$

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