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

PART 2: POST TRANSACTIONS TO THE FOLLOWING ACCOUNTS:

1. Cash

2. Accounts Receivable

3. Allowance for Uncollectable Accounts

required" in the first account field.) Date General Journal Debit Credit June 12, 2018 33,200 Accounts receivable Service revenue 33,200 September 17, 2018 18,500 Cash Accounts receivable 18,500 December 31 2018 Bad debt expense 5,880 Allowance for uncollectible accounts 5,880 March 04 2019 Bad debt expense 5,880 Accounts receivable 5,880 May 20, 2019 Cash 48,200 Service revenue 48,200 6 July 02, 2019 10,000 Accounts payable 10,000 October 19 2019 Allowance for uncollectible account 17,325 Accounts receivable 17,325 December 31 2019 Cash 38,500 Accounts payable 38,500