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 $33,200.
September 17, 2024	Receive $18,500 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 $48,200.
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 $38,500 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.