The following events occur for Municipal Engineering during 2024 and 2025, its first two years of operations. February 2, 2024 Provide services to customers on account for $38,000. July 23, 2024 Receive $27,000 from customers on account. December 31, 2024 Estimate that 25% of uncollected accounts will not be received. April 12, 2025 Provide services to customers on account for $51,000. June 28, 2025 Receive $6,000 from customers for services provided in 2024. September 13, 2025 Write off the remaining amounts owed from services provided in 2024. October 5, 2025 Receive $45,000 from customers for services provided in 2025. December 31, 2025 Estimate that 25% of uncollected accounts will not be received.

Required:
1. Record transactions for each date.
2. Post transactions to the following accounts: Cash, Accounts Receivable, and Allowance for Uncollectible Accounts.
3. Calculate net accounts receivable reported in the balance sheet at the end of 2024 and 2025.