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 $35,600. July 23, 2018 Receive $25,000 from customers on account. December 31, 2018 Estimate that 30% of uncollected accounts will not be received. April 12, 2019 Provide services to customers on account for $48,600. 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 $43,000 from customers for services provided in 2019. December 31, 2019 Estimate that 30% of uncollected accounts will not be received.

Record transactions for each date.

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

Calculate the net realizable value of accounts receivable at the end of 2018 and 2019.