The following events occur for Morris Engineering during 2021 and 2022. its first two years of operations February 2, 2021 Provide services to customers on account for $35,600. July 23, 2021 Receive $25,000 from customers on account. December 31, 2021 Estimate that 30% of uncollected accounts will not be received. April 12, 2022 Provide services to customers on account for $48,600. June 28, 2022 Receive $6,000 from customers for services provided in 2021. September 13, 2022 Write off the remaining amounts owed from services provided in 2021. October 5, 2022 Receive $43,000 from customers for services provided in 2022. December 31, 2022 Estimate that 30% of uncollected accounts will not be received. 3. Calculate net accounts receivable at the end of 2021 and 2022 2021 2022 Total accounts receivable Net accounts receivable