Problem 5-3B Record transactions related to accounts receivable (LO5-3, 5-5) (The following information applies to the questions displayed belowj The following events occur for Morrs Engineering during 2018 and 2019, its first two years of operations February 2.2018 Provide services to customers on account for $33.800 July 23, 2018 Receive $23,500 from customers on account December 31, 2018 Estimate that 30% of uncollected accounts will not be received. April 12. 2019 Provide services to customers on account for $46,800 June 28, 2019 Receive $6,000 from customers for services provided in 2018 September 13, 2019 Write off the remaining amounts owed from services provided in 2018. October 5, 2019 Receive $41,500 from customers for services provided in 2019. December 31, 2019 Estimate that 30% of uncollected accounts will not be received. References Required: 1. Record transactions for each date (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list View journal entry worksheet No Date General Journal Debit Credit Feb. 2, 2018 Accounts receivable 33,800 Service revenue 33,800 2Ju23, 2018 Cash 23,500 Accounts receivable 23,5 3Dec. 31. 2018 Bad debt expense 3,090 Allowance for uncollectible accounts 3,090 4 Apr. 12. 2019 Accounts receivable 6,800 Service revenue 46,800 5Jun 28,2019 Cash 6,000 Accounts receivable 6,000 6Sep. 13, 2019 Allowance for uncollectible accounts 4.300 Accounts receivable 4,300 7 Oct. 5,2019Cash 41,500 Accounts receivable 41,500 8 Dec. 31, 2019 Bad debt expense 2.800 Allowance for uncollectible accounts 2,800 roblem 5-3B Part 2 2. Post transactions to the following accounts Cash, Accounts Receivable, and Allowance for Uncollectible Accounts Cash Accounts Receivable December 31.2018 December 31, 2018 December 31, 2019 December 31, 2019 Allowance for Uncollectible Accounts December 31. 2018 December 31 2019 Problem 5-3B Part 3 3. Calculate the net realizable value of accounts receivable at the end of 2018 and 2019 2018 2019 Total accounts receivable Net realizable value