Entries for Bad Debt Expense Under the Direct Write-Off and Allowance Methods 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, $7,390. Aug. 14. Received $5,250 as partial payment on the $13,230 account of Rosalie Oakes. Wrote off the remaining balance as uncollectible. Oct. 16. Received the $7,390 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 $2,140 Greg Gagne 1,330 Amber Kisko 5,100 Shannon Poole 2,960 Niki Spence 810 Dec. 31 If necessary, record the year-end adjusti