Rosie Dry Cleaning was started on January 1, 2016. It experienced the following events during its first two years of operation:

Events Affecting 2016

1.	Provided $34,290 of cleaning services on account.
2.	Collected $27,432 cash from accounts receivable.
3.	Adjusted the accounting records to reflect the estimate that uncollectible accounts expense would be 1 percent of the cleaning revenue on account.

Events Affecting 2017

1.	Wrote off a $257 account receivable that was determined to be uncollectible.
2.	Provided $40,016 of cleaning services on account.
3.	Collected $35,414 cash from accounts receivable.
4.	Adjusted the accounting records to reflect the estimate that uncollectible accounts expense would be 1 percent of the cleaning revenue on account.

Required

a. Record the events for 2016 and 2017 in T-accounts.(Round your answers to nearest whole dollar.)

b. Determine the following amounts: (Round your intermediate calculations to nearest whole dollar.) (1) Net Income for 2016 (2) Net Cash Flow from Operating Activities for 2016 (3) Balance of Accounts Receivable at the end of 2016 (4) Net Realizable Value of Accounts Receivable at the end of 2016 c. Repeat Requirements b for the 2017 accounting period. (Round your intermediate calculations to nearest whole dollar.) (1) Net Income for 2017 (2) Net Cash Flow from Operating Activities for 2017 (3) Balance of Accounts Receivable at the end of 2017 4) Net Realizable Value of Accounts Receivable at the end of 2017