Rosie Dry Cleaning was started on January 1, 2016. It experienced the following events during its first two years of operation:

Events Affecting 2016

1. Provided $45,000 of cleaning services on account.

2. Collected $39,000 cash from accounts receivable. 3. Adjusted the accounting records to reflect the estimate that uncollectible accounts expense would be 1 percent of the cleaning revenue on account.

Events Affecting 2017

1. Wrote off a $300 account receivable that was determined to be uncollectible.

2. Provided $62,000 of cleaning services on account.

3. Collected $61,000 cash from accounts receivable.

4. Adjusted the accounting records to reflect the estimate that uncollectible accounts expense would be 1 percent of the cleaning revenue on account. Required

a. Record the events for 2016 and 2017 in T-accounts.