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, $$8,475.$

Aug. $14$ Received $$2,960$ as partial payment on the $$12,480$ account of Rosalie Oakes. Wrote off the remaining balance as uncollectible.

Oct. $16$ Received the $$8,475$ 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

$3,595$

Amber Kisko

$7,175$

Shannon Poole

$3,025$

Niki Spence

$6,650$

$31$ If necessary, record the year$-$end adjusting entry for uncollectible accounts.