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

NEED HELP WITH #2 The following events occur for The Underwood Corporation during 2018 and 2019, its first two years of operations.

June 12, 2018 Provide services to customers on account for $33,200. September 17, 2018 Receive $18,500 from customers on account. December 31, 2018 Estimate that 45% of accounts receivable at the end of the year will not be received. March 4, 2019 Provide services to customers on account for $48,200. May 20, 2019 Receive $10,000 from customers for services provided in 2018. July 2, 2019 Write off the remaining amounts owed from services provided in 2018. October 19, 2019 Receive $38,500 from customers for services provided in 2019. December 31, 2019 Estimate that 45% of accounts receivable at the end of the year will not be received.

Transactions for each date:

Date	General Journal	Debit	Credit
September 17, 2018	Cash	18,500
	Accounts receivable		18,500

Date	General Journal	Debit	Credit
December 31, 2018	Bad debt expense	6,615
	Allowance for uncollectible accounts		6,615

Date	General Journal	Debit	Credit
March 04, 2019	Accounts receivable	48,200
	Service revenue		48,200

Date	General Journal	Debit	Credit
May 20, 2019	Cash	10,000
	Accounts receivable		10,000

Date	General Journal	Debit	Credit
July 02, 2019	Allowance for uncollectible accounts	4,700
	Accounts receivable		4,700

Date	General Journal	Debit	Credit
October 19, 2019	Cash	38,500
	Accounts receivable		38,500

Date	General Journal	Debit	Credit
December 31, 2019	Bad debt expense	5,015
	Allowance for uncollectible accounts		5,015

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

Cash					Accounts Receivable
December 31, 2018	0				December 31, 2018	0
December 31, 2019	0				December 31, 2019	0
Allowance for Uncollectible Accounts
			December 31, 2018
	0		December 31, 2019