The following events occur for Wainwright Engineering during 2024 and 2025, its first two years of operations.

February 2, 2024	Provide services to customers on account for $31,400.
July 23, 2024	Receive $21,500 from customers on account.
December 31, 2024	Estimate that 20% of uncollected accounts will not be received.
April 12, 2025	Provide services to customers on account for $44,400.
June 28, 2025	Receive $6,000 from customers for services provided in 2024.
September 13, 2025	Write off the remaining amounts owed from services provided in 2024.
October 5, 2025	Receive $39,500 from customers for services provided in 2025.
December 31, 2025	Estimate that 20% of uncollected accounts 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 net accounts receivable reported in the balance sheet at the end of 2024 and 2025.