Rosie Dry Cleaning was started on January 1, Year 1. It experienced the following events during its first two years of operation: Events Affecting Year 1 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 Year 2 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 Year 1 and Year 2 in T-accounts. Record the events for Year 1 and Year 2 in T-accounts. Cash Retained Earnings Year 1 Beg. Bal. End. Bal. Bal. Year 2 End. Bal. Accounts Receivable Service Revenue Year 1 Year 1 Bal. Bal. Year 2 Year 2 End. Bal. End. Bal. Allowance for Doubtful Accounts Uncollectible Accounts Expense Year 1 Year 1 Bal. Year 2 Bal. Year 2 End. Bal. End. Bal