Jan. 19 Reinstated the account of Arlene Gurley, which had been written off in the preceding year as uncollectible. Journalized the receipt of

$1,865 cash in full payment of Arlene's account.

Apr. 3 Wrote off the $10,690 balance owed by Premier GS Co., which is bankrupt.

July 16 Received 40% of the $19,200 balance owed by Hayden Co., a bankrupt business, and wrote off the remainder as uncollectible.

Nov. 23 Reinstated the account of Harry Carr, which had been written off two years earlier as uncollectible. Recorded the receipt of $3,040 cash

in full payment.

Dec. 31 Wrote off the following accounts as uncollectible (one entry): Cavey Co., $8,040; Fogle Co., $2,385; Lake Furniture, $6,135; Melinda

Shryer, $1,735.

31 Based on an analysis of the $947,600 of accounts receivable, it was estimated that $41,200 will be uncollectible. Journalized the adjusting entry.