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

Issued $$10,000$of common stock for cash.

Recognized $$210,000$of service revenue earned on account.

Collected $$162,000$from accounts receivable.

Paid $$125,000$cash for operating expenses.

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 $1$percent of sales on account.

The following transactions apply to Jova for Year $2$:

Recognized $$320,000$of service revenue on account.

Collected $$335,000$from accounts receivable.

Determined that $$2,150$of the accounts receivable were uncollectible and wrote them off.

Collected $$800$of an account that had previously been written off.

Paid $$205,000$cash for operating expenses.

Adjusted the accounts to recognize uncollectible accounts expense for Year $2.$Jova estimates uncollectible accounts expense will be $0\mathrm{.}5$percent of sales on account.

Complete the following requirements for Year $1$and Year $2.$

$$c$-1.$ Record the Year $1$transactions in general journal form and post them to T$-$accounts.