Required information [The following information applies to the questions displayed below.] The following events occur for Morris Engineering during 2021 and 2022, its first two years of operations. February 2, 2021 Provide services to customers on account for $35,600. July 23, 2021 Receive $25,000 from customers on account. December 31, 2021 Estimate that 30\% of uncollected accounts will not be received. April 12, 2022 Provide services to customers on account for $48,600. June 28, 2022 Receive \$6,000 from customers for services provided in 2021. September 13, 2022 Write off the remaining amounts owed from services provided in 2021 . October 5, 2022 Receive \$43,000 from customers for services provided in 2022. December 31, 2022 Estimate that 30\% of uncollected accounts will not be received. Required: 1. Record transactions for each date. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.)