Leach Incorporated experienced the following events for the first two years of its operations:

Year $1$:

Issued $$10,000$ of common stock for cash.

Provided $$70,000$ of services on account.

Provided $$27,000$ of services and received cash.

Collected $$43,000$ cash from accounts receivable.

Paid $$20,000$ of salaries expense for the year.

Adjusted the accounting records to reflect uncollectible accounts expense for the year. Leach estimates that $7$ percent of the ending accounts receivable balance will be uncollectible.

Year $2$:

Wrote off an uncollectible account for $$710.$

Provided $$90,000$ of services on account.

Provided $$25,000$ of services and collected cash.

Collected $$72,000$ cash from accounts receivable.

Paid $$30,000$ of salaries expense for the year.

Adjusted the accounts to reflect uncollectible accounts expense for the year. Leach estimates that $7$ percent of the ending accounts receivable balance will be uncollectible.$\backslash$table$[[$Req D$2,$Req D$3,$Req D$4,$Req D$6]]$

Organize the transaction data in accounts under an accounting equation for Year $2.$

Note: Enter any decreases to account balances with a minus sign. Leave cells blank if no input is needed. Round your answers up to the nearest whole dollar.

Pictured is what i have so far.. IDK how to calculate step $6.$