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, $8,470.
Aug.	14	Received $3,015 as partial payment on the $12,530 account of Rosalie Oakes. Wrote off the remaining balance as uncollectible.
Oct.	16	Received the $8,470 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	3,620
		Amber Kisko	7,170
		Shannon Poole	2,995
		Niki Spence	6,645
	31	If necessary, record the year-end adjusting entry for uncollectible accounts.

Rustic Tables Company prepared the following aging schedule for its accounts receivable:

Aging Class (Number of Days Past Due)	Receivables Balance on December 31	Estimated Percent of Uncollectible Accounts
030 days	$320,800	2%
3160 days	109,300	4
6190 days	23,500	10
91120 days	17,400	35
More than 120 days	42,400	75
Total receivables	$513,400