Holmes Cleaning Service began operation on January 1, Year 1. The company experienced the following events for its first year of operations: Events Affecting Year 1: Provided $170,000 of cleaning services on account. Collected $127,500 cash from accounts receivable. Paid salaries of $30,000 for the year. Adjusted the accounts to reflect managements expectations that uncollectible accounts expense would be $2,100. The expense was determined using the percent of revenue method. Required a. Prepare general journal entries for the above events. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)