The following information applies to the questions displayed below.) The following events occur for Morris Engineering during 2021 and 2022, its first two years of operations. February 2, 2021 Provide services to customers on account for $30,800. July 23, 2021 Receive $21,000 from customers on account. 31, 2021 Estimate that 30% of uncollected accounts will not be received. April 12, 2022 Provide services to customers on account for $43,800. June 28, 2022 Receive $6,000 from customers for services provided in 2021. September 13, 2022 Write off the remaining amounts owed from services provided in 2021. October 5, 2022 Receive $39,000 from customers for services provided in 2022. December 31, 2022 Estimate that 30% of uncollected accounts will not be received. 3. Calculate net accounts receivable at the end of 2021 and 2022. 2021 2022 Total accounts receivable Net accounts receivable