[The following information applies to the questions displayed below) Web Wizard, Inc. has provided information technology services for several years. For the first two months of the current year, the company has used the percentage of credit sales method to estimate bad debts . At the end of the first quarter, the company switched to the aging of accounts receivable method The company entered into the following partial list of transactions during the first quarter a During January, the company provided services for $37.000 on credit b. On Januay 31, the company estimated bad debts using 2 percent of credit sales con February 4, the company collected $18.500 of accounts receivable d On February 15, the company wrote off a $150 account receivable e During February, the company provided services for $27,000 on credit On February 28, the company estimated bad debts using 2 percent of credits o on March 1 the company loaned $2,600 to an employee, who signed a note due in 6 months h. On March 15. the company collected $150 on the account wiitten off one month earlier 1 On March 31, the company accrued interest earned on the note On March 31, the company adjusted for uncollectible accounts, based on an aging analysis (below). Allowance for Doubtful Accounts as an unachusted credit balance of $1170 Total umber of paid 11.30 $ 10 ber 1 1 IN 170 16,00 190 Customer Alba Tours Bayside Bungalows Others that when the space) xciting corso Total scot celot Estimated Uncollectie 4. 2.100 1,100 3 30 7,0 1 P. 1 1.1 22 105 Number of Days Unpaid 31-60 61-90 9e $ 30 8-30 110 Over 90 230 $ $ $ e) Total $ 370 16,600 390 $ 17, 590 S, 100 1, 120 320 See 6,500 390 7, 3 $ $ $ $ 8,198 10% 1130 20% 1,270 sex 4. Sales Revenue and Service Revenue are two income statement accounts that relate to Accounts Receivable Name two other accounts related to Accounts Receivable and Notes Receivable that would be reported on the income statement and indicate whether each would appear before or after Income from Operation Web Wizard would report Income from Operations Income from Operations