Year $1$:Issued $$10,000$ of common stock for cash.Provided $$90,000$ of services on account.Provided $$25,000$ of services and received cash.Collected $$65,000$ cash from accounts receivable.Paid $$14,000$ of salaries expense for the year.Adjusted the accounting records to reflect uncollectible accounts expense for the year. Leach estimates that $8$ percent of the ending accounts receivable balance will be uncollectible.Year $2$:Wrote off an uncollectible account for $$660.$Provided $$110,000$ of services on account.Provided $$25,000$ of services and collected cash.Collected $$92,000$ cash from accounts receivable.Paid $$28,000$ of salaries expense for the year.Adjusted the accounts to reflect uncollectible accounts expense for the year. Leach estimates that $8$ percent of the ending accounts receivable balance will be uncollectible.