Entries for Bad Debt Expense under the Direct Write-Off and Allowance Methods The following selected transactions were taken from the records of Shipway Company for the first year of its operations ending December 31 Apr. 13. Wrote off account of Dean Sheppard, $2,820. May 15. Received $1,410 as partial payment on the $3,750 account of Dan Pyle. Wrote off the remaining balance as uncollectible. July 27. Received $2,820 from Dean Sheppard, whose account had been written off on April 13. Reinstated the account and recorded the cash receipt. Dec. 31. Wrote off the following accounts as uncollectible (record as one journal entry): Paul Chapman Duane DeRosa Teresa Galloway $1,890 1,410 850 1,180 420 Marty Richey Dec. 31 If necessary, record the year-end adjusting entry for uncollectible accounts. For those amount boxes in which no entry is required, leave the box blank. If an entry is not required, select "No entry" from the dropdown box(es)