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. Provide service from customers and from services June 12, 2021 Provide services to customers on account for $32,000. September 17, 2021 Receive $17,500 from customers on account. December 31, 2021 Estimate that 45% of accounts receivable at the end of the year will not be received. March 4, 2022 Provide services to customers on account for $47,000. May 2e, 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 $37,589 from customers for services provided in 2022. December 31, 2022 Estimate that 45% of accounts receivable at the end of the year will not be received. in 2022 Journal entry worksheet 1 2 3 4 5 6 7 8 Provide services to customers on account for $32,000. Note: Enter debits before credits. General Journal Debit Credit Date June 12, 2021 Record entry Clear entry View general journal Journal entry worksheet 3 4 5 6 7 8 Receive $17,500 from customers on account. Note: Enter debits before credits. Date General Journal Debit Credit September 17, 2021 Record entry Clear entry View general journal Journal entry worksheet