Auto? Parts, Inc., completed the following selected transactions during 2016:

Sold inventory to Walter Viller, $700, on account. Ignore cost of goods sold. Wrote off the Walter Viller account as uncollectible after repeated efforts to collect from him. Received $300 from Walter Viller, along with a letter stating his intention to pay within 30 days. Reinstated his account in full. Received the balance due from Walter Viller. Made a compound entry to write off the following accounts as uncollectible: Barry Krisp, S500; Marie Monet, $200; and Trixie Wheater, $470. Jan 17 Jun 29 Aug 6 Sep 4 Dec 31 Dec 3 Based on an aging of accounts receivable, estimated uncollectible accounts as $3,800