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

June $12,2024$ Provide services to customers on account for $$30,800.$

September $17,2024$ Receive $$16,500$ from customers on account.

December $31,2024$ Estimate that $45\%$ of accounts receivable at the end of the year will not be received.

March $4,2025$ Provide services to customers on account for $$45,800.$

May $20,2025$ Receive $$10,000$ from customers for services provided in $2024.$

July $2,2025$ Write off the remaining amounts owed from services provided in $2024.$

October $19,2025$ Receive $$36,500$ from customers for services provided in $2025.$

December $31,2025$ Estimate that $45\%$ of accounts receivable at the end of the year 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 $2025$