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THE UNDERWOOD CORPORATION $ $ 1 3456789BHBD June 12, 2021 September 17, 2021 December 31, 2021 March 4, 2022 May 20.2022 July 2.2022 October 19, 2022 December 31, 2022 Transactions for 2021 and 2022: Provide service to customers on account Receive cash from customers on account Estimated A/R that will not be received Provide service to customers on account Receive cash from customers for 2021 services Write off remaining 2021 accounts Receive cash from customers for 2022 services Estimated A/R that will not be received 41,000 25,000 45% 56.000 10.000 ? 45,000 45% S S 14 15 16 Requirement 1: K THE UNDERWOOD CORPORATION 2021 and 2022 Transactions Date June 12, 2021 Debit Credit Account Accounts Receivable Service Revenue (Provide services on account September 17, 2021 Cash Accounts Receivable (Receive cash on account December 31, 2021 Bad Debt Expense Allowance for Uncollectible Accounts (Estimate future bad debts) 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 IITTI March 4, 2022 Accounts Receivable Service Revenue (Provide services on account May 20, 2022 Cash Accounts Receivable (Receive cash on account) July 2. 2022 Allowance for Uncollectible Accounts Accounts Receivable (Write of actual bad debts) 6.000 5,000 Colecul October 19, 2022 45.000 Cash Accounts Receivable (Receive cash on account 45.000 Coboch December 31, 2022 Bad Debt Expense Allowance for Uncollectible Accounts (Estimate future bad debts 3.750 3.750 --Corel DOL