I need to make journal entries for each of these:

I also have to fill the following charts:

Required information Problem 5-3A Record transactions related to accounts receivable (LO5-3,5-4, 5-5) [The following information applies to the questions displayed below.] The following events occur for The Underwood Corporation during 2021 and 2022, its first two years of operations. June 12, 2021 Provide services to customers on account for $39,200. September 17, 2021 Receive $23,500 from customers on account. December 31, 2021 Estimate that 45% of accounts receivable at the end of the year will not be received. March 4, 2022 Provide services to customers on account for $54,200. May 20, 2022 Receive $10,000 from customers for services provided in 2021. July 2, 2022 Write off the remaining amounts owed from services provided in 2021. October 19, 2022 Receive $43,500 from customers for services provided in 2022. December 31, 2022 Estimate that 45% of accounts receivable at the end of the year will not be received. 2. Post transactions to the following accounts: Cash, Accounts Receivable, and Allowance for Uncollectible Accounts. Cash Accounts Receivable December 31, 2021 0 December 31, 2021 0 December 31, 2022 December 31, 2022 0 Allowance for Uncollectible Accounts December 31, 2021 0 December 31, 2022 3. Calculate net accounts receivable at the end of 2021 and 2022. 2021 2022 Total accounts receivable Net accounts receivable