The following events occur for the underwood corporation during 2024 and 2025, its first two years of operations. june 12, 2024 provide services to customers on account for $41,000. september 17, 2024 receive $25,000 from customers on account. december 31, 2024 estimate that 45% of accounts receivable at the end of the year will not be received. march 4, 2025 provide services to customers on account for $56,000. may 20, 2025 receive $10,000 from customers for services provided in 2024. july 2, 2025 write off the remaining amounts owed from services provided in 2024. october 19, 2025 receive $45,000 from customers for services provided in 2025. december 31, 2025 estimate that 45% of accounts receivable at the end of the year will not be received. required: