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, $$7,870.$

May $15$ Received $$3,940$ as partial payment on the $$10,470$ account of Dan Pyle. Wrote off the remaining balance as uncollectible.

July $27$ Received $$7,870$ 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$)$:

$\backslash$table$[[$Paul Chapman,$$5,270$