The following transactions apply to Jova Company for Year 1, the first year of operation:

1. Issued $18,000 of common stock for cash.
2. Recognized $218,000 of service revenue earned on account.
3. Collected $170,800 from accounts receivable.
4. Paid $133,000 cash for operating expenses.
5. Adjusted the accounts to recognize uncollectible accounts expense. Jova uses the allowance method of accounting for uncollectible accounts and estimates that uncollectible accounts expense will be 2 percent of sales on account.

The following transactions apply to Jova for Year 2:

1. Recognized $328,000 of service revenue on account.
2. Collected $343,000 from accounts receivable.
3. Determined that $2,550 of the accounts receivable were uncollectible and wrote them off.
4. Collected $1,600 of an account that had previously been written off.
5. Paid $213,000 cash for operating expenses.
6. Adjusted the accounts to recognize uncollectible accounts expense for Year 2. Jova estimates uncollectible accounts expense will be 1.0 percent of sales on account.

Complete the following requirements for Year 1 and Year 2. Complete all requirements for Year 1 prior to beginning the requirements for Year 2.

c-1. Record the Year 1 transactions in general journal form and post them to T-accounts. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)