$[$The following information applies to the questions displayed below.$]$

Leach Incorporated experienced the following events for the first two years of its operations:

Year $1$:

Issued $$10,000$ of common stock for cash.

Provided $$78,000$ of services on account.

Provided $$36,000$ of services and received cash.

Collected $$69,000$ cash from accounts receivable.

Paid $$38,000$ of salaries expense for the year.

Adjusted the accounting records to reflect uncollectible accounts expense for the year. Leach estimates that $5$ percent of the ending accounts receivable balance will be uncollectible.

Year $2$:

Wrote off an uncollectible account for $$650.$

Provided $$88,000$ of services on account.

Provided $$32,000$ of services and collected cash.

Collected $$81,000$ cash from accounts receivable.

Paid $$65,000$ of salaries expense for the year.

Adjusted the accounts to reflect uncollectible accounts expense for the year. Leach estimates that $5$ percent of the ending accounts receivable balance will be uncollectible.

d$-1.$ Organize the transaction data in accounts under an accounting equation for Year $2.$

d$-2.$ Prepare an income statement for Year $2.$

d$-3.$ Prepare the statement of changes in stockholders' equity for Year $2.$

d$-4.$ Prepare the balance sheet for Year $2.$

d$-5.$ Prepare the statement of cash flows for Year $2.$

d$-6.$ What is the net realizable value of the accounts receivable at December $31,$ Year $2?$