The following events occur for The Underwood Corporation during $2026$ and $2027,$ its first $2$ years of operations.

June $12,2026$ Provide services to customers on account for $$41,000.$

September $17,2026$ Receive $$25,000$ from customers on account.

December $31,2026$ Estimate that $45\%$ of accounts receivable at the end of the year will not be received.

March $4,2027$ Provide services to customers on account for $$56,000.$

May $20,2027$ Receive $$10,000$ from customers for services provided in $2026.$

July $2,2027$ Write off the remaining amounts owed from services provided in $2026.$

October $19,2027$ Receive $$45,000$ from customers for services provided in $2027.$

December $31,2027$ Estimate that $45\%$ of accounts receivable at the end of the year will not be received.

Required:

Record the journal entries for each transaction.