-isted below are several transactions that took place during the first two years of operations for the law firm nf Perez Associa anticipated bad debts on receivables, and utility costs of \\( \\$ 36,000 \\) in year 1 , that there were no liabilities at the end of year 2 , no Required: 1. \\& 3. Calculate the net operating cash flow for years 1 and 2 and determine the amount of receivables from clients that the firm 2. Prid show in its year 1 and year 2 balance sheets prepared according to the accrual accounting model. 2. Prepare an income statement for each year according to the accrual accounting model