can someone help me with this allowance method for practice?

on December 31 und Uncollectible Accounts 256 7 of Days Past Due) 0-30 days 31-60 days 61-90 days 91-120 days More than 120 days Total receivables $423,000 159,000 50,000 19,000 26,000 $677,000 25 50 85 June B Allowance for Doubtful Accounts Accounts Receivable-Kathy Quantel Aug. 14 Cash & Accounts Receivable Rosalie Oakes X Allowance for Doubtful Accounts X Od 16 Oct. 16 Dec 31 Accounts Receivable- Wade Dolan Dec. 31 Accounts Receivable-Wade Dolan Accounts Receivable-Greg Gagne Accounts Receivable-Amber Kisko Accounts Receivable Shannon Poole Accounts Receivable-Niki Spence Dec. 31 IL II Entries for Bad Debt Expense Under the Direct Write-Off and Allowance Method The following selected transactions were taken from the records of Rustic Tables Company for the year ending December 31: June 8. Wrote off account of Kathy Quantel, $8,820. Aug. 14. Received $6,260 as partial payment on the $15,790 account of Rosalie Oakes. Wrote off the remaining balance as uncollectible. Oct. 16. Received the $8,820 from Kathy Quantel, whose account had been written off on June 8. Reinstated the account and recorded the cash receipt. Dec. 31. Wrote off the following accounts as uncollectible record as one journal entry): Wade Dolan $2,560 Greg Gagne 1,590 Amber Kisko 6,090 Shannon Poole 3,530 Nid Spence 970 Dec. 31. If necessary, record the year-end adjusting entry for uncollectible accounts. If no entry is required, select "No entry and leave the amount boxes blank. If an amount box does not require an entry, leave it blank