The following transactions were completed by Wild Trout Gallery during the current fiscal year ended December 31: Reinstated the account of Arlene Gurley, which had been written off in the preceding year as uncollectible. Journalize the receipt of $1,645 cash info Jan. 19. account Apr. 3. Wrote off the $9,430 balance owed by Premier GS Co, which is bankrupt July 16. Received 40% of the $16,900 balance owed by Hayden Co, a bankrupt business, and wrote off the remainder as uncollectible. Nov. Reinstated the account of Harry Carr, which had been written off two years earlier as uncollectible. Recorded the receipt of $2,680 cash in full payme 23 Dec 31 Wrote off the following accounts as uncollectible (compound entry): Cavey Co., $7,090; Fogle Co., $2,105, Lake Furniture, $5,410 : Melinda Shry Dec 31 Based on an analysis of the $832,600 of accounts receivable, it was estimated that $36,200 will be uncollectible. Journalize the adjusting entry