The following events occur for The Underwood Corporation during 2021 and 2022, its first two years of operations. June 12, 2821 Provide services to customers on account for $33,880. September 17, 2021 Receive $19,000 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 $48, 800. May 20, 2022 Receive $1e,e00 from customers for services provided in 2e21. July 2, 2e22 Write off the remaining amounts Owed from services provided in 2021. October 19, 2022 Receive $39,000 from customers for services provided in 2022. December 31, 2022 Estimate that 4ex of accounts receivable at the end of the year dll not be received. Problem 5-3A Part 3 3. Calculate net accounts receivable at the end of 2021 and 2022. 2021 2022 Total accounts receivable Net accounts receivable