Green Earth Landscape Design Company begins the year with the following account balances:

Accounts Receivable $26,000

Allowance for Uncollectible Accounts $ 2,600 (Credit balance)

During the year, Green Earth has the following transactions related to its customers:

May 12Provides services to customers for $40,000 on account.

June 28receives payment from its customers for services rendered on account of $35,000.

September 13writes off $2,150 of accounts receivable that are deemed uncollectible.

December 31estimates that 10% of its accounts receivable will be uncollectible.

Required:

Prepare journal entries for each of the above transactions.

Determine the following amounts as of December 31:

Accounts Receivable $____________

Allowance for Uncollectible Accounts $____________

Accounts Receivable, net $____________