$[$The following information applies to the questions displayed below.$]$

Holmes Cleaning Service began operation on January $1,$ Year $1.$ The company experienced the following events for its first

year of operations.

Events Affecting Year $1$:

Provided $$130,000$ of cleaning services on account.

Collected $$97,500$ cash from accounts receivable.

Paid salaries of $$24,000$ for the year.

Adjusted the accounts to reflect management's expectations that uncollectible accounts expense would be $$2,000.$

The expense was determined using the percent of revenue method.

b$.$ Post the general journal entries to T$-$accounts.