Roth Service Co. experienced the following transactions for 2018, its first year of operations: 1. Provided $82,000 of services on account 2. Collected $51,900 cash from accounts receivable. 3. Paid $30,000 of salaries expense for the year. 4. Roth adjusted the accounts using the following information from an accounts receivable aging schedule: leria Percent Likely to Be Allowance Uncollectible 0.01 Number of Days Past Due Balance Amount $16,400 5,600 Current 0-30 0.05 0.10 31-60 3,500 1,200 3,400 61-90 0.30 Over 90 days 0.50 Required a. Organize the transaction data in accounts under an accounting equation. b. Prepare an income statement for Roth Service Co, for 2018. c. What is the net realizable value of the accounts receivable at December 31, 2018? Complete this question by entering your answers in the tabs below. Required C Required A Required B Organize the transaction data in accounts under an accounting equation. (Enter any decreases to account balances with a minus sign. If there is no effect on the Accounts Titles for Retained Earnings, leave the cell blank.) ROTH SERVICE CO. Horizontal Statements Model Assets Equity Liabilities Retained Accounts Titles for Retained Event +Accounts Receivable Earnings Cash Allowance Earnings 1 + + 3 + 4 Required A Required B Required C Prepare an income statement for Roth Service Co. for 2018. ROTH SERVICE CO. Income Statement For the Year Ended December 31, 2018 Operating expenses Total operating expenses Required A Required B Required C What is the net realizable value of the accounts receivable at December 31, 2018? Net realizable value