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, $6,400. May 15 Received $3,200 as partial payment on the $8,510 account of Dan Pyle. Wrote off the remaining balance as uncollectible. buly 27 receipt. Dec. 31 Wrote off the following accounts as uncollectible (record as one journal entry): Received $6,400 from Dean Sheppard, whose account had been written off on April 13. Reinstated the account and recorded the cash Paul Chapman Duane DeRosa Teresa Galloway Ernie Klatt Marty Richey $4,290 3,200 1,920 2,690 960 Dec. 31 If necessary, record the year-end adjusting entry for the 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). a. Journalize the transactions under the direct write-off method. Apr. 13 May 15 Check My Work 4 more Check My Work uses remaining