Leah Inc. experienced the following events for the first two years of its operations:

a. Record the Year 1 events in general journal form and post them into T-accounts.

Seved Leach Inc. experienced the following events for the first two years of its operations: Year 1: 1. Issued $23,000 of common stock for cash. 2. Provided $92,300 of services on account. 3. Provided $49.000 of services and received cash. 4. Collected $82,000 cash from accounts receivable. 5. Paid $51,000 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 $780. 2. Provided $101,000 of services on account 3. Provided $45,000 of services and collected cash. 4. Collected $94,000 cash from accounts receivable. 5. Paid $78,000 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: . 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.) Required information View transaction list Journal entry worksheet