The following transactions were completed by Emmanuel Company during the current fiscal year ended December 31. remainder as uncollectible. Apr. 18 Reinstated the account of Vince Karm, which had been written off in the preceding year as uncollectible. Journalized the receipt of $7,560 cash in full payment of Karm's account. Aug 9 Wrote off the $22,380 balance owed by Golden Stallion Co, which has no assets Nov 7 Reinstated the account of Wiley CO, which had been written off in the preceding year as uncollectible Journalized the receipt of $13,220 cash in full payment of the account Dec: 31 Wrote off the following accounts as uncollectible (one entry) Claire Moon inc, $22,860, Jet Set Co, $15,320, Randall Distrbutors, $41,460, Harmonic Audio, $18,890 31 Based on an analysis of the $2,740,000 of accounts receivable, it was estimated that $113,330 will be uncollectible Journalized the adjusting entry