Leach Inc, experienced the following events for the first two years of its operations: Year 1: 1. Issued $10,000 of common stock for cash. 2. Provided $78,000 of services on account 3. Provided $36,000 of services and received cash. 4. Collected $69,000 cash from accounts receivable. 5. Pald $38,000 of salaries expense for the year. 6. Adjusted the accounting records to reflect uncollectible accounts expense for the year, Leach estimates that 5 percent of the ending accounts receivable balance will be uncollectible. 7. Closed the revenue account 8. Closed the expense account Year 2: 1. Wrote off an uncollectible account for $650. 2. Provided $88,000 of services on account. 3. Provided $32,000 of services and collected cash. 4. Collected $81,000 cash from accounts receivable. 5. Paid $65,000 of salaries expense for the year 6. Adjusted the accounts to reflect uncollectible accounts expense for the year. Leach estimates that 5 percent of the ending accounts receivable balance will be uncollectible Required a. Record the Year 1 events in general Journal form and post them to T-accounts. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)