Required information [The following information applies to the questions displayed below.) Web Wizard, Incorporated, 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 $45,000 on credit. b. On January 31, the company estimated bad debts using 2 percent of credit sales. c. On February 4, the company collected $22,500 of accounts receivable. d. On February 15, the company wrote off $200 account receivable. e. During February, the company provided services for $35,000 on credit. f. On February 28, the company estimated bad debts using 2 percent of credit sales. g. On March 1, the company loaned $2,000 to an employee, who signed a 6% note, due in 6 months. h. On March 15, the company collected $200 on the account written off one month earlier. i. On March 31, the company accrued interest earned on the note. j. On March 31, the company adjusted for uncollectible accounts, based on the following aging analysis, which includes the preceding transactions (as well as others not listed). Prior to the adjustment, Allowance for Doubtful Accounts has an unadjusted credit balance of $1,250. Customer Alabama Tourism Bayside Bungalows Others (not shown to save space) Xciting Xcursions Total $ 200 450 18,100 380 0 to 30 $ 120 Total Accounts Receivable $ 19,130 Estimated Uncollectible (%) 7,300 380 $ 7,800 3% Number of Days Unpaid 31 to 60 61 to 90 $ 70 8,900 Over 90 $ 10 1,200 $ 450 700 $ 8,970 $ 1,210 $ 1,150 10% 20% 40% 4. Sales Revenue and Service Revenue are two income statement accounts that relate to Accounts Receivable. 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.