[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.

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

	2021	2022
Total accounts receivable
Net accounts receivable