The following selected transactions were taken from the records of Shipway Company for the first year of its operations ending December 31: Apr. 13. Wrote off account of Dean Sheppard, $8,950. May 15. Received $530 as partial payment on the $7,430 account of Dan Pyle. Wrote off the remaining balance as uncollectible. July 27. Received $8,950 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 $2,285 Duane DeRosa 3,570 Teresa Galloway 4,795 Ernie Klatt 1,140 Marty Richey 1,655 31. If necessary, record the year-end adjusting entry for uncollectible accounts.