The following selected tansactions were taken from the records of Shigway Company for the first year of its operations ending December 31 : Apr. 13. Wrote off account of Dean Sheppard, $4,650. May 15. Received $2,330 as portial payment on the $6,180 account or Dan Pyle. Wrote off the remaining balance as uncollectible. July 27. Received $4,650 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 joumal entry): 31. If necessaty, fournaliae the year-end adjusting entry for uncollectible accounts. If no entry is required, seiect "No Entry flequired" and leave the amount bokes blank, If an amount box does not require an entry, leave it blank. a. Journalize the transactions under the olrect write-off method