[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: 1. Issued $15,000 of common stock for cash. 2. Provided $83,500 of services on account. 3. Provided $41,000 of services and received cash. 4. Collected $74,000 cash from accounts receivable. 5. Paid $43,000 of salaries expense for the year. 6. Adjusted the accounting records to reflect uncollectible accounts expense for the year. Leach estimates that 4 percent of the ending accounts receivable balance will be uncollectible. 7. Closed the revenue account. 8. Closed the expense accounts. Year 2: 1. Wrote off an uncollectible account for $900. 2. Provided $93,000 of services on account. 3. Provided $37,000 of services and collected cash. 4. Collected $86,000 cash from accounts receivable. 5. Paid $70,000 of salaries expense for the year. 6. Adjusted the accounts to reflect uncollectible accounts expense for the year. Leach estimates that 4 percent of the ending accounts receivable balance will be uncollectible. 7. Closed the revenue account. 8. Closed the expense accounts. 1. Record the Year 2 events in general journal form and post them to T-accounts. Prepare the income statement, statement of changes n stockholders' equity, balance sheet, and statement of cash flows for Year 2. What is the net realizable value of the accounts eceivable at December 31 , Year 2