Rosie dry cleaning was started on january 1, 2018. it experienced the following events during its first two years of operation: events affecting 2018 provided $45,000 of cleaning services on account. collected $39,000 cash from accounts receivable. adjusted the accounting records to reflect the estimate that uncollectible accounts expense would be 1 percent of the cleaning revenue on account. events affecting 2019 wrote off a $300 account receivable that was determined to be uncollectible. provided $62,000 of cleaning services on account. collected $61,000 cash from accounts receivable. adjusted the accounting records to reflect the estimate that uncollectible accounts expense would be 1 percent of the cleaning revenue on account. required organize the transaction data in accounts under an accounting equation for each year.