The following events occur for The Underwood Corporation during 2018 and 2019, ts first two years of operations. June 12, 2018 Provide services to customers on account for $37,400. September 17, 2018 Receive $22,000 from customers on account December 31, 2018 Estimate that 45% of ac unts receivable at the end of the year will not be received. March 4, 2019 Provide services to customers on account for $52,400. May 20, 2019 Receive $10,000 from customers for services provided in 2018. July 2, 2019 Write off the remaining amounts owed from services provided in 2018. October 19, 2019 Receive $42,000 from customers for services provided in 2019. December 31, 2019 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 the net realizable value of accounts receivable at the end of 2018 and 2019