[The following information applies to the questions displayed below.] 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 $40,400.
September		17,		2021		Receive $24,500 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 $55,400.
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 $44,500 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.

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

CashAccounts ReceivableDecember 31, 20210December 31, 20210December 31, 20220December 31, 20220Allowance for Uncollectible AccountsDecember 31, 20210December 31, 2022