The following transactions were completed by The Wild Trout Gallery during the current fiscal year ended December $31$:

Jan. $19$ Reinstated the account of Arlene Gurley, which had been written off in the preceding year as uncollectible. Journalized the receipt of $$1,985$ cash in full payment of Arlene$$s account.

Apr. $3$ Wrote off the $$11,370$ balance owed by Premier GS Co$.,$ which is bankrupt.

July $16$ Received $45\%$ of the $$20,400$ balance owed by Hayden Co$.,$ a bankrupt business, and wrote off the remainder as uncollectible.

Nov. $23$ Reinstated the account of Harry Carr, which had been written off two years earlier as uncollectible. Recorded the receipt of $$3,235$ cash in full payment.

Dec. $31$ Wrote off the following accounts as uncollectible $($one entry$)$: Cavey Co$.,$ $$8,555$; Fogle Co$.,$ $$2,540$; Lake Furniture, $$6,530$; Melinda Shryer, $$1,845.$

$31$ Based on an analysis of the $$1,007,400$ of accounts receivable, it was estimated that $$43,800$ will be uncollectible. Journalized the adjusting entry.