Leach Inc. experienced the following events for the first two years of its operations:

2016:
1. Issued $18,000 of common stock for cash.
2. Provided $86,800 of services on account.
3. Provided $44,000 of services and received cash.
4. Collected $77,000 cash from accounts receivable.
5. Paid $46,000 of salaries expense for the year.
6. Adjusted the accounting records to reflect uncollectible accounts expense for the year. Leach estimates that 6 percent of the ending accounts receivable balance will be uncollectible.

2017:
1. Wrote off an uncollectible account for $750.
2. Provided $96,000 of services on account.
3. Provided $40,000 of services and collected cash.
4. Collected $89,000 cash from accounts receivable.
5. Paid $73,000 of salaries expense for the year.
6. Adjusted the accounts to reflect uncollectible accounts expense for the year. Leach estimates that 6 percent of the ending accounts receivable balance will be uncollectible.

Required:
(a) Record 2016 events in the general journal form and post them to T-accounts.
(b) Repeat part (a) for 2017.