The following events occur for The Turner Corporation during 2024 and 2025, its first two years of operations. June 12, 2024 Provide services to customers on account for $31,400. September 17, 2024 Receive $17,000 from customers on account. December 31, 2024 Estimate that 40% of accounts receivable at the end of the year will not be received. March 4, 2025 Provide services to customers on account for $46,400. 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 $37,000 from customers for services provided in 2025. December 31, 2025 Estimate that 40% 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.