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, $6,520. Aug. 14. Received $4,630 as partial payment on the $11,670 account of Rosalie Oakes. Wrote off the remaining balance as uncollectible. Oct. 16. Received the $6,520 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 Greg Gagne $1,890 1,170 Amber Kisko 4,500 Shannon Poole 2,610 Niki Spence 720 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.