Roth Service Co. experienced the following transactions for 2018, ts first year of operations 1. Provided $78,000 of services on account. 2. Collected $46,900 cash from accounts receivable. 3. Paid $32,000 of salaries expense for the year. 4. Roth adjusted the accounts using the follow ing information from an accounts receivable aging schedule Percent Likely to Be A Allowance Balance Number of Days Past Due Current 0-30 31-60 61-90 Over 90 days Uncollectible Amount $16,500 5,700 3,900 1,900 3,100 i0l 0.01 0.05 0.10 0.30 0.50 Required a. Organize the information 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 ac counts receivable at December 31, 2018