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

Provided $$84,000$ of services on account.

Collected $$53,200$ cash from accounts receivable.

Paid $$30,000$ of salaries expense for the year.

Roth adjusted the accounts using the following information from an accounts receivable aging schedule:Roth Service Company experienced the following transactions for Year $1,$ its first year of operations:

Provided $$84,000$ of services on account.

Collected $$53,200$ cash from accounts receivable.

Paid $$30,000$ of salaries expense for the year.

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