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 $30,800. september 17, 2021 receive $16,500 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 $45,800. 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 $36,500 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.