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 $46,000 on credit b. On January 31, the company estimated bad debts using 1 percent of credit sales. c. On February 4, the company collected $23,000 of accounts receivable. d. On February 15, the company wrote off a $100 account receivable. e. During February, the company provided services for $36,000 on credit. On February 28, the company estimated bad debts using 1 percent of credit sales. 9. On March 1, the company loaned $2,400 to an employee, who signed a 6% note, due in 6 months. h. On March 15, the company collected $100 on the account written off one month earlier. 1. On March 31, the company accrued interest earned on the note. 1. On March 31, the company adjusted for uncollectible accounts, based on an aging analysis (below). Allowance for Doubtful Accounts has an unadjusted credit balance of $1,260. Customer Alabama Tourism Bayside Bungalows Others (not shown to save space) Xciting Xeursions Total Accounts Receivable Estimated Uncollectiblo ($) Total s 200 460 18,200 400 $19,260 Number of Days Unpaid 0-30 31-60 61-90 Over 90 $ 100 S 00 5 20 $ 460 7,400 9.000 1.000 B00 400 $7.900 $9,080 $1,020 $1,260 20 154 408 203 4. Sales Revenue and Service Revenue are two income statement accounts that relate to Accounts Recelvable. 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 Operations. Web Wizard would report Income from Operations Income from Operations