1. Issued $22,000 of common stock for cash. 2. Provided $91,200 of services on account. 3. Provided $48,000 of services and received cash. 4. Collected $81,000 cash from accounts receivable. 5. Paid $50,000 of salaries expense for the year. 6. Adjusted the accounting records to reflect uncollectible accounts expense for the year. Leach estimates that 5 percent of the ending accounts receivable balance will be uncollectible. 7. Closed the revenue account. 8. Closed the expense accounts. Year 2: 1. Wrote off an uncollectible account for $1,250. 2. Provided $100,000 of services on account. 3. Provided $44,000 of services and collected cash. 4. Collected $93,000 cash from accounts receivable. 5. Paid $77,000 of salaries expense for the year. 6. 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. 7. Closed the revenue account. 8. Closed the expense accounts. 1. Issued $22,000 of common stock for cash. 2. Provided $91,200 of services on account. 3. Provided $48,000 of services and received cash. 4. Collected $81,000 cash from accounts receivable. 5. Paid $50,000 of salaries expense for the year. 6. Adjusted the accounting records to reflect uncollectible accounts expense for the year. Leach estimates that 5 percent of the ending accounts receivable balance will be uncollectible. 7. Closed the revenue account. 8. Closed the expense accounts. Year 2: 1. Wrote off an uncollectible account for $1,250. 2. Provided $100,000 of services on account. 3. Provided $44,000 of services and collected cash. 4. Collected $93,000 cash from accounts receivable. 5. Paid $77,000 of salaries expense for the year. 6. 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. 7. Closed the revenue account. 8. Closed the expense accounts