The following events occur for The Underwood Corporation during 2021 and 2022, its first two years of operations. June 12, 2021 Provide services to customers on account for $36,800. September 17, 2021 Receive $21,500 from customers on account. December 31, 2021 Estimate that 45% of accounts receivable at the end of the year will not be received. March 4, 2022 Provide services to customers on account for $51,800. May 20, 2022 Receive $10,000 from customers for services provided in 2021. July 2, 2022 Write off the remaining amounts owed from services provided in 2021. October 19, 2022 Receive $41,500 from customers for services provided in 2022. December 31, 2022 Estimate that 45% of accounts receivable at the end of the year will not be received. 2. Post transactions to the following accounts: Cash, Accounts Receivable, and Allowance for Uncollectible Accounts. 0 June 12, 2021 Cash 0 21,500 21,500 Accounts Receivable 36,800 01 21,500 September 17, 2021 15,300 0 December 31, 2021 September 17, 2021 December 31, 2021 May 20, 2022 October 19, 2022 10,000 March 4, 2022 51,800 0 or 41,500 0 10,000 May 20, 2022 July 2, 2022 0 0 0 0 0 December 31, 2022 73,000 December 31, 2022 57,100 Allowance for Uncollectible Accounts 6,885 December 31, 2021 July 2, 2022 December 31, 2022 6,885 December 31, 2022 . Calculate net accounts receivable at the end of 2021 and 2022. 2021 2022 Total accounts receivable Less: Allowance for uncollectible accounts Net accounts receivable No General Journal Debit Credit Date June 12, 2021 1 36,800 Accounts Receivable Service Revenue 36,800 2 2 September 17, 2021 Cash 21,500 Accounts Receivable 21,500 3 6,885 December 31, 2021 Bad Debt Expense Allowance for Uncollectible Accounts 6,885 4 51,800 March 04, 2022 Accounts Receivable Service Revenue 51,800 5 May 20, 2022 10,000 Cash Accounts Receivable 10,000 6 July 02, 2022 Allowance for Uncollectible Accounts Accounts Receivable 7 41,500 October 19, 2022 Cash Accounts Receivable 41,500 8 December 31, 2022 Bad Debt Expense Allowance for Uncollectible Accounts Accounts Receivable 41,500 8 December 31, 2022 Bad Debt Expense Allowance for Uncollectible Accounts