HELP

Leach Inc. experienced the following events for the first two years of its operations: Year 1: 1. Issued $21,000 of common stock for cash. 2. Provided $90,100 of services on account. 3. Provided $47,000 of services and received cash. 4. Collected $80,000 cash from accounts receivable. 5. Paid $49,000 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 account. Year 2: 1. Wrote off an uncollectible account for $760. 2. Provided $99,000 of services on account. 3. Provided $43,000 of services and collected cash. 4. Collected $92,000 cash from accounts receivable. 5. Paid $76,000 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. Required: Journal entry worksheet