The following events occur for Morris Engineering during 2018 and 2019, its first two years of operations.

February 2, 2018 Provide services to customers on account for $38,000. July 23, 2018 Receive $27,000 from customers on account. December 31, 2018 Estimate that 25% of uncollected accounts will not be received. April 12, 2019 Provide services to customers on account for $51,000. June 28, 2019 Receive $6,000 from customers for services provided in 2018. September 13, 2019 Write off the remaining amounts owed from services provided in 2018. October 5, 2019 Receive $45,000 from customers for services provided in 2019. December 31, 2019 Estimate that 25% of uncollected accounts will not be received.

Record the transactions for each date into a Journal Entry sheet.