Year $1$:$\backslash$table$[[$LEACH INCORPORATED$],[$Accounting Equation for Year $2],[$Event$,$Assets,$=,$Liabilities,$+,$Equity,$\backslash$table$[[$Account Titles for Retained$],[$Earnings$]]],[$Cash$,+,\backslash$table$[[$NRV$],[$Accounts$],[$Receivable$]],\backslash$table$[[$Common$],[$stock$]],+,\backslash$table$[[$Retained$],[$Earnings$]]],[$Balance$,60,000vv,+,25,110vv,=,0,+,10,000vv,+,75,110vv,],[1.,0vv,+,0,=,0vv,+,0vv,+,0vv,],[2.,0vv,+,90,000vv,=,0vv,+,0vv,+,90,000vv,],[3.,15,000vv,+,0vv,=,0vv,+,0vv,+,15,000vv,],[4.,72,000vv,+,(72,000)vv,=,0vv,+,0vv,+,0,],[5.,(26,000)vv,+,0vv,=,0vv,+,0vv,+,(26,000)vv,],[6.,0vv,+,1,260x,=,0vv,+,(1,260),+,0,],[$Balance$,121,000,+,44,370,=,0,+,8,740,+,154,110,]]$

Issued $$10,000$ of common stock for cash.

Provided $$70,000$ of services on account.

Provided $$27,000$ of services and received cash.

Collected $$43,000$ cash from accounts receivable.

Paid $$20,000$ of salaries expense for the year.

Adjusted the accounting records to reflect uncollectible accounts expense for the year. Leach estimates that $7$ percent of the ending accounts receivable balance will be uncollectible.

Year $2$:

Wrote off an uncollectible account for $$2,580.$

Provided $$90,000$ of services on account.

Provided $$15,000$ of services and collected cash.

Collected $$72,000$ cash from accounts receivable.

Paid $$26,000$ of salaries expense for the year.

Adjusted the accounts to reflect uncollectible accounts expense for the year. Leach estimates that $7$ percent of the ending accounts receivable balance will be uncollectible.

Please help with the ones with a red X specifically event $6$ in year $2$ :)