The followving selected transactions were taken from the records of Shipway Company for the first year of is operations ending December 31 Apr. 13 Wrote off account of Dean Sheppard, $8,030. s500 as partial payment on the $7,430 account of Dan Pyle. Wrote offthe remaining balance as uncollectible Received $8,030 from Dean Sheppard, whose account had been written off on April 13. Reinstated the account and recorded the cash receipt Dec. 31 Wrote off the following accounts as uncollectible (record as one journal entry) Paul Chapman Duane DeRosa Teresa Galloway Emie Klat Marty Richey $2,205 3,510 4,785 1,185 1,710 31 If necessary, record the year-end adjusting entry for uncollectible accounts