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Year 2 Year 3 $258,808 $358,880 169,89e 39,890 Amounts billed to customers forservices rendered Cash collected from credit customers Cash disbursements: Payment of rent Salaries paid to employe Travel and entertainment Advertising 78,898 es for services rendered during the year 139,899 156,89 28,8e 3,89e 18, 25,89e In addition, you leam that the company incurred advertising costs of $15,000 in year 2, owed the advertising agency $4,000 at the end of year 1, and there were no liabilities at the end of year 3. Also, there were no anticipated bad debts on receivables, and the rent payment was for a two-year period, year 2 and year 3. Required: 1. Calculate accrual net income for both years. 2. Determine the amount due the advertising agency that would be shown as a liability on RPG's balance sheet at the end of year 2 Complete this question by entering your answers in the tabs below Required 1Required 2 Calculate accrual net income for both years. Expenses: Rent Salaries Travel and entertainment Net income