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The following events occur for The Underwood Corporation during 2021 and 2022, its first two years of operations.

June		12,		2021		Provide services to customers on account for $41,000.
September		17,		2021		Receive $25,000 from customers on account.
December		31,		2021		Estimate that 45% of accounts receivable at the end of the year will not be received.
March		4,		2022		Provide services to customers on account for $56,000.
May		20,		2022		Receive $10,000 from customers for services provided in 2021.
July		2,		2022		Write off the remaining amounts owed from services provided in 2021.
October		19,		2022		Receive $45,000 from customers for services provided in 2022.
December		31,		2022		Estimate that 45% of accounts receivable at the end of the year will not be received.

3. Calculate net accounts receivable at the end of 2021 and 2022.