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 $34,400.

September 17, 2021 Receive $19,500 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 $49,400.

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 $39,500 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.

Record transactions for each date.