The following information applies to the questions displayed below.]

Leach Inc. experienced the following events for the first two years of its operations:

2016:
1.	Issued $21,000 of common stock for cash.
2.	Provided $90,100 of services on account.
3.	Provided $47,000 of services and received cash.
4.	Collected $80,000 cash from accounts receivable.
5.	Paid $49,000 of salaries expense for the year.
6.	Adjusted the accounting records to reflect uncollectible accounts expense for the year. Leach estimates that 5 percent of the ending accounts receivable balance will be uncollectible.

2017:
1.	Wrote off an uncollectible account for $760.
2.	Provided $99,000 of services on account.
3.	Provided $43,000 of services and collected cash.
4.	Collected $92,000 cash from accounts receivable.
5.	Paid $76,000 of salaries expense for the year.
6.	Adjusted the accounts to reflect uncollectible accounts expense for the year. Leach estimates that 5 percent of the ending accounts receivable balance will be uncollectible.

Required:a.

Record the 2016 events in general journal form.(If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

Required b: post the 2016 events to the T accounts.

Cash					Common Stock
Beg. Bal.					Beg. Bal.
					End. Bal.
End. Bal.
Accounts Receivable					Retained Earnings
Beg. Bal.					Beg. Bal.
End. Bal.					End. Bal.
Allowance for Doubtful Accounts					Service Revenue
					Beg. Bal.
End. Bal.					Bal.
					End. Bal.
Uncoll. Accts. Expense					Salaries Expense
Beg. Bal.					Beg. Bal.
Bal.					Bal.
End. Bal.					End. Bal.