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[The following information applies to the questions displayed below.] Leach Inc. experienced the following events for the first two years of its operations: Year 1:

1. Issued $26,000 of common stock for cash.
2. Provided $95,600 of services on account.
3. Provided $52,000 of services and received cash.
4. Collected $85,000 cash from accounts receivable.
5. Paid $54,000 of salaries expense for the year.
6. Adjusted the accounting records to reflect uncollectible accounts expense for the year. Leach estimates that 4 percent of the ending accounts receivable balance will be uncollectible.
7. Closed the revenue account.
8. Closed the expense account.

Year 2:

1. Wrote off an uncollectible account for $750.
2. Provided $104,000 of services on account.
3. Provided $48,000 of services and collected cash.
4. Collected $97,000 cash from accounts receivable.
5. Paid $81,000 of salaries expense for the year.
6. Adjusted the accounts to reflect uncollectible accounts expense for the year. Leach estimates that 4 percent of the ending accounts receivable balance will be uncollectible.

Required: a. Record the Year 1 events in general journal form and post them to T-accounts. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

Journal entry worksheet

cash

common stock

account receivable

retained earrning

service revenue

allowance for doubtful accounts

salaries expence

uncoll accts expense