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.

Closed the revenue account.

Closed the expense accounts.

d$.$ Record the Year $2$ events in general journal form and post them to T$-$accounts. Prepare the income statement, statement of changes in stockholders' equity, balance sheet, and statement of cash flows for Year $2.$ What is the net realizable value of the accounts receivable at December $31,$ Year $2?$