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, $8,390. Aug 14. Received $2,985 as partial payment on the $12,455 account of Rosalie Oakes. Wrote off the remaining balance as uncollectible. Oct. 16. Received the $8,390 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 Greg Gagne Amber Kisko Shannon Poole Niki Spence $4,640 3,610 7,195 2,990 6,580 31. If necessary, record the year-end adjusting entry for uncollectible accounts