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

February $2,2024$ Provide services to customers on account for $$37,400.$

July $23,2024$ Receive $$26,500$ from customers on account.

December $31,2024$ Estimate that $30\%$ of uncollected accounts will not be received.

April $12,2025$ Provide services to customers on account for $$50,400.$

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 $2024.$

October $5,2025$ Receive $$44,500$ from customers for services provided in $2025.$

December $31,2025$ Estimate that $30\%$ of uncollected accounts will not be received.

Required:

$1.$ Record transactions for each date.

$2.$ Post transactions to the following accounts: Cash, Accounts Receivable, and Allowance for Uncollectible Accounts.

$3.$ Calculate net accounts receivable reported in the balance sheet at the end of $2024$ and $2025.$