Rosie Dry Cleaning was started on January 1, Year 1. It experienced the following events during its first two years of operation. Events Affecting Year 1 1. Provided $31,000 of cleaning services on account. 2. Collected $24,800 cash from accounts receivable. 3. Adjusted the accounting records to reflect the estimate that uncollectible accounts expense would be 1 percent of the cleaning revenue on account. Events Affecting Year 2 1. Wrote off a $233 account recelvable that was determined to be uncollectible. 2. Provided $36,177 of cleaning services on account. 3. Collected $32,017 cash from accounts receivable. 4. Adjusted the accounting records to reflect the estimate that uncollectible accounts expense would be 1 percent of the cleaning revenue on account. Required A Required B Required C Record the events for Year 1 and Year 2 (including closing entries for Year 1 ) in T-accounts. (Round your answers to nearest whole doflar.) \begin{tabular}{|l|r|r|r|} \hline \multicolumn{2}{|c|}{ Cash } \\ \hline Year 1 & \multicolumn{2}{|c|}{} & \\ \hline 2. & 24,800 & & \\ \hline & & & \\ \hline Bal. & 24,800 & & \\ \hline Year 2 & & & \\ \hline 3. & 32,017 & & \\ \hline & & & \\ \hline End. Bal. & 56,817 & \\ \hline \end{tabular} \begin{tabular}{|l|r|r|r|} \hline \multicolumn{3}{|c|}{ Retained Earnings } \\ \hline Beg. Bol. & & & \\ \hline d & 310 & 31,000 & d \\ \hline cl & 362 & 36,177 & cl \\ \hline End, Bal. & & 66,505 & \\ \hline & \\ \hline \end{tabular} \begin{tabular}{|l|r|r|r|} \hline \multicolumn{3}{|c|}{ Accounts Recelvable } \\ \hline Year 1 & & & \\ \hline 1. & 31,000 & 24,800 & 2. \\ \hline & & & \\ \hline Bal. & 6,200 & & \\ \hline Year 2 & & & \\ \hline 2 & 36,177 & 233 & 1 \\ \hline & & 32.017 & 3. \\ \hline & & & \\ \hline End, Bal. & 10,127 & & \\ \hline & & \\ \hline \end{tabular} \begin{tabular}{|l|r|r|r|} \hline \multicolumn{3}{|c|}{ Servico Revenue } \\ \hline Year 1 & & & \\ \hline di & 31,000 & 31,000 & 1, \\ \hline & & & \\ \hline Bal. & & & \\ \hline Yoar 2 & & & \\ \hline d & & & \\ \hline & & & \\ \hline & & & \\ \hline End. Bal & & & \\ \hline \end{tabular} a. Record the events for Year 1 and Year 2 (including closing entries for Year 1 ) in T-accounts. b. Determine the following amounts: (1) Net income for Year 1. (2) Net cash flow from operating activities for Year 1 . (3) Balance of accounts recelvable at the end of Year 1. (4) Net realizable value of accounts recelvable at the end of Year 1. c. Repeat Requirement b for the Year 2 accounting period