The following selected transactions were taken from the records of Shipway Company for the first year of its operations ending December 31:

Date	Transaction
Apr. 13.	Wrote off account of Dean Sheppard, $8,450.
May 15.	Received $500 as partial payment on the $7,100 account of Dan Pyle. Wrote off the remaining balance as uncollectible.
July 27.	Received $8,450 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 journal entry): Paul Chapman $2,225 Duane DeRosa 3,550 Teresa Galloway 4,770 Ernie Klatt 1,275 Marty Richey 1,690
31.	If necessary, journalize the year-end adjusting entry for uncollectible accounts.