Provided $$28,040$ of cleaning services on account.

Collected $$22,432$ 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 $$210$ account receivable that was determined to be uncollectible.

Provided $$32,723$ of cleaning services on account.

Collected $$28,960$ 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 $1.$