Roin Service Company experienced the following transactions for Year $1,$ its first year of operations:

Provided $$78,000$ of services on account.

Collected $$48,300$ cash from accounts receivable.

Paid $$32,000$ of salaries expense for the year.

Roth adjusted the accounts using the following information from an accounts receivable aging schedule:

$\backslash$table$[[$Number of Days,Past Due,Amount,$\backslash$table$[[$Percent Likely to Be$],[$Uncollectible$]],\backslash$table$[[$Allowance$],[$Balance$]]],[$Current$,,$$$15,100,0\mathrm{.}01,],[0$ to $30,,6,000,0\mathrm{.}05,],[31$ to $60,,3,900,0\mathrm{.}10,],[61$ to $90,,1,100,0\mathrm{.}30,],[,,3,600,0\mathrm{.}50,]]$

Required

a$.$ Organize the transaction data in accounts under an accountinq equation.