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ntries for Bad Debt Expense Under the Direct Write-Off and Allowance Method The following selected transactions were taken from the records of Rustic Tables Company for the year ending December 31 : June 8. Wrote off account of Kathy Quantel, $7,110. Aug. 14. Recelved $5,050 as partial payment on the $12,730 account of Rosalie Oakes. Wrote off the remaining balance as uncollectible. Oct. 16. Received the $7,110 from Kathy Quantel, whose account had been written off on June 8 . Reinstated the account and recorded the ca receipt. Dec, 31. Wrote off the following accounts as uncollectible (record as one journal entry): Dec. 31. If necessary, record the year-end adjusting entry for uncollectible accounts. If no entry is required, seiect "No entry" and leave the amount boxes blank. If an amount box does not require an entry, leave it blank. a. Journalize the transactions under the direct write-off method Dec. 31. If necessary, record the year-end adjusting entry for uncollectible accounts. If no entry is required, select "No entry" and leave the amount boxes blank. If an amount box does not require an entry, leave it blank. nethod