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Required information [The following information applies to the questions displayed below.] Leach Incorporated experienced the following events for the first two years of its operations. Year 1: 1. Issued $21,000 of common stock for cash. 2. Provided $90,100 of services on account. 3. Provided $47,000 of services and received cash. 4. Collected $80,000 cash from accounts receivable. 5. Paid $49,000 of salaries expense for the year. 6. Adjusted the accounting records to reflect uncollectible accounts expense for the year. Leach estimates that 5 percent of the ending accounts receivable balance will be uncollectible. 7. Closed the revenue account. 8. Closed the expense accounts. Year 2: 1. Wrote off an uncollectible account for $1,200. 2. Provided $99,000 of services on account. 3. Provided $43,000 of services and collected cash. 4. Collected $92,000 cash from accounts receivable. 5. Paid $76,000 of salaries expense for the year. 6. Adjusted the accounts to reflect uncollectible accounts expense for the year. Leach estimates that 5 percent of the ending accounts receivable balance will be uncollectible. 7. Closed the revenue account. 8. Closed the expense accounts. Required a. Record the Year 1 events in general journal form and post them to T-accounts. Answer is not complete. Complete this question by entering your answers in the tabs below. Record the Year 1 events in general journal form. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) Post the Year 1 events to T-accounts. Nonmand tha imanmm atntamant fon Vonot LEACH INCORPORATED Statement of Changes in Stockholders' Equity For the Year Ended December 31, Year 1 Dronaro the halanro choot fnr Vaar 1 (Fntor amnunte tn ho tadurtorl with a minus sign.) ith a minus sign.) c. What is the net realizable value of the accounts receivable at December 31 , Year 1