Record the above transactions in general journal form and

Question

Butler Service Co. experienced the following transactions for 2013, its first year of operations:

1. Provided $84,000 of services on account. 
2. Collected $71,000 cash from accounts receivable.
3. Paid $35,000 of salaries expense for the year. 
4. Adjusted the accounts using the following information from an accounts receivable aging schedule:

Required: 

a. Record the above transactions in general journal form and post to T-accounts. 
b. Prepare the income statement for Butler Service Co. for 2013. 
c. What is the net realizable value of the accounts receivable at December 31,2013?