The following events occur for Hooper Engineering during $2024$ and $2025,$ its first two years of operations.

February $2,2024$ Provide services to customers on account for $$33,200.$

Juty $23,2024,2024$ Receive $$23,000$ from customers on account.

December $31,2024$ Estimate that $204$ of uncollected accounts witl not be received.

April $12,2025,$ Provide services to customers on account for $$46,200.$

June $28,2025$ Receive $$6,000$ from customers for services provided in $2024.$

September $13,2025$ Write off the remaining amounts owed from services provided in $2024.$

December $31,2025$ Receive $$41,000$ from customers for services provided in $2025.$

Required:

Record transactions for each date.

Post transactions to the following accounts: Cash, Accounts Receivable, and Allowance for Uncollectible Accounts.

Calculate net accounts receivable reported in the balance sheet at the end of $2024$ and $2025.$