June 12, 2021 Provide services to customers on account for $30,200. September 17, 2021 Receive $16,000 from customers on account. December 31, 2021 Estimate that 40% of accounts receivable at the end of the year will not be received. March 4, 2022 Provide services to customers on account for $45,200. 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 $36,000 from customers for services provided in 2022. December 31, 2022 Estimate that 40% of accounts receivable at the end of the year will not be received. Problem 5-3A Part 3 3. Calculate net accounts receivable at the end of 2021 and 2022