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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 $31,400. September 17, 2021 Receive $17,000 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 $46,400. 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 $37,000 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 1 Required: 1. Record transactions for each date. (If no entry is required for a particular transaction/event, select "No Jou Required" in the first account field.) Answer is complete but not entirely correct. No General Journal Credit Date June 12, 2021 Debit 31,400 Accounts Receivable Service Revenue 31,400 September 17, 20 Cash 17,000 Accounts Receivable 17,000 5,760 December 31, 201 Bad Debt Expense Allowance for Uncollectible Accounts 5,760 March 04, 2022 46,400 Accounts Receivable Service Revenue 46,400 May 20, 2022 10,000 Cash Accounts Receivable 10,000 July 02, 2022 4,400 Allowance for Uncollectible Accounts Accounts Receivable 4,400 37,000 October 19, 2022 Cash Accounts Receivable 37,000 8 6,000 December 31, 204 Bad Debt Expense Allowance for Uncollectible Accounts 3,760 X