The following events occur for The Underwood Corporation during 2021 and 2022, its first two years of operations.

1. Record transactions for each date. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.)

2. Post transactions to the following accounts: Cash, Accounts Receivable, and Allowance for Uncollectible Accounts.

3. Calculate net accounts receivable at the end of 2021 and 2022.

June 12, 2021 Provide services to customers on account for $30,200. September 17, 2021 Receive $16,000 from customers on account. December 31, 2021 Estimate that 40% of accounts receivable at the end of the year will not be received. March 4, 2022 Provide services to customers on account for $45,200. 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 $36,000 from customers for services provided in 2022. December 31, 2022 Estimate that 40% of accounts receivable at the end of the year will not be received. Journal entry worksheet 1 2 3 4 5 6 7 8 > Provide services to customers on account for $30,200. Note: Enter debits before credits. General Journal Debit Credit Date June 12, 2021 Record entry Clear entry View general Journal Cash Accounts Receivable December 31, 2021 0 December 31, 2021 0 December 31, 2022 0 December 31, 2022 0 Allowance for Uncollectible Accounts December 31, 2021 0 December 31, 2022 2021 2022 Total accounts receivable Net accounts receivable