Problem 5-3A Record transactions related to accounts receivable (LO5-3, 5-5) [The following information applies to the questions displayed below.,] The following events occur for The Underwood Corporation during 2018 and 2019, its first two years of operations. June 12, 2018 Provide services to customers on account for $37,400. September 17, 2018 Receive $22,000 from customers on account. December 31, 2018 Estimate that 45% of accounts receivable at the end of the year will not be received. March 4, 2019 Provide services to customers on account for $52,400. May 20, 2019 Receive $10,000 from customers for services provided in 2018 July 2, 2019 Write off the remaining amounts owed from services provided in 2018. October 19, 2019 Receive $42,000 from customers for services provided in 2019. December 31, 2019 Estimate that 45% of accounts receivable at the end of the year will not be received