Leach Inc. experienced the following events for the first two years of its operations: Year 1:

1. Issued $17,000 of common stock for cash.
2. Provided $85,700 of services on account.
3. Provided $43,000 of services and received cash.
4. Collected $76,000 cash from accounts receivable.
5. Paid $45,000 of salaries expense for the year.
6. Adjusted the accounting records to reflect uncollectible accounts expense for the year. Leach estimates that 4 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 $750.
2. Provided $95,000 of services on account.
3. Provided $39,000 of services and collected cash.
4. Collected $88,000 cash from accounts receivable.
5. Paid $72,000 of salaries expense for the year.
6. Adjusted the accounts to reflect uncollectible accounts expense for the year. Leach estimates that 4 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.)