The following transoctions were compieted by Wild Trout Gallery during the current fiscal year ended December 31 : tanuary 19: Reirstated the account of Ariene Gurley, which had been wntten off in the preceding year as uncollectible. Joumalized the receipt of $2,260 cash in full payment of Arfene's account. Apnil 3. Wrote off the $12,950 balance owed by Premier GS Co., which is bankrupt. July 16. Recerved 35% of the $23,200 balance owed by Hayden Co, a bankrupt business, and wrote off the remainder as uncollectible. November 23. Reintated the account of Harry Cary which had been written off two years earler as uncollectible. Recorded the recept of $3,695 cash in full payment. December 31. Wrote off the following accounts as uncollectible (compound entry): Cavey C0, $9,740; Fogie Co, \$2, a95; Lake Furniture, 57,435; Melinda Shryer, $2,100. December J1. Dased on an analysis of the $1,147,700 of accounts receivable, it was estimated that 549,000 wil be uncollectble; Jourtialized the adjusting entry. Required: accounts receivable reflects the adjustmenta made dunno the year