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, $8,470.
Aug.	14	Received $3,015 as partial payment on the $12,530 account of Rosalie Oakes. Wrote off the remaining balance as uncollectible.
Oct.	16	Received the $8,470 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	$4,625
		Greg Gagne	3,620
		Amber Kisko	7,170
		Shannon Poole	2,995
		Niki Spence	6,645
	31	If necessary, record the year-end adjusting entry for uncollectible accounts.