Roth Service Co. experienced the following transactions for Year 1 , its first year of operations: 1. Provided $74,000 of services on account. 2. Collected $44,600 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: Required a. Organize Mne transaction data in accounts under an accounting equation. b. Prepare an income statement for Roth Service Co. for Year 1. c. What is the net realizable value of the accounts receivable at December 31, Year 1 ? Complete this question by entering your answers in the tabs below. 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. Not all cells will require entry.)