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 $27,800. July 23, 2021 Receive $18,500 from customers on account. December 31, 2021 Estimate that 20% of uncollected accounts will not be received. April 12, 2022 Provide services to customers on account for $40,800. 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 $36,500 from customers for services provided in 2022. December 31, 2022 Estimate that 20% of uncollected accounts will not be received. 3. Calculate net accounts receivable at the end of 2021 and 2022. 2021 2022 Total accounts receivable Not accounts receivable