Mark$$s Consulting experienced the following transactions for Year $1,$ its first year of operations, and Year $2.$ Assume that all transactions involve the receipt or payment of cash. Transactions for Year $1$ Acquired $$65,000$ by issuing common stock. Received $$115,000$ cash for providing services to customers. Borrowed $$18,000$ cash from creditors. Paid expenses amounting to $$57,000.$ Purchased land for $$40,000$ cash. Transactions for Year $2$ Beginning account balances for Year $2$ are: Cash $ $101,000$ Land $40,000$ Notes payable $18,000$ Common stock $65,000$ Retained earnings $58,000$ Acquired an additional $$23,000$ from the issue of common stock. Received $$133,000$ for providing services. Paid $$13,000$ to creditors to reduce loan. Paid expenses amounting to $$72,000.$ Paid a $$13,500$ dividend to the stockholders. Determined that the market value of the land is $$50,000.$ Required a$.$ Record the effects of each accounting event under the appropriate headings for each year. Record the amounts of revenue, expense, and dividends in the Retained Earnings column. Provide appropriate titles for these accounts in the last column of the table. b$-1.$ Prepare an income statement for each year accounting period. b$-2.$ Prepare a statement of changes in stockholders$$ equity for each year accounting period. b$-3.$ Prepare a year$-$end balance sheet for each year accounting period. b$-4.$ Prepare a statement of cash flows for each year accounting period. c$.$ Determine the amount of cash that is in the retained earnings account at the end of Year $1$ and Year $2.$ e$.$ Determine the balance in the Retained Earnings account immediately after Event $2$ in Year $1$ is recorded and after Event $2$ in Year $2$ is recorded.