The following selected transactions were taken from the records of Shipway Company for the first year of its operations ending December 31: Apr. 13 Wrote off account of Dean Sheppard, $7,970. May 15 Received $3,990 as partial payment on the $10,500 account of Dan Pyle. Wrote off the remaining balance as uncollectible. July 27 Received $7,970 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 $5,340 Duane DeRosa 3,990 Teresa Galloway 2,390 Ernie Klatt 3,350 Marty Richey 1,200 Dec. 31 If necessary, record the year-end adjusting entry for the uncollectible accounts. For those amount boxes in which no entry is required, leave the box blank. If an entry is not required, select "No entry" from the dropdown box(es).