Entries for bad debt expense under the direct write$-$off and allowance methods

The following selected transactions were taken from the records of Rustic Tables Company for the year ending December $31$:

DateTransactionJune $8.$Wrote off account of Kathy Quantel, $$8,440.$Aug. $14.$Received $$3,000$ as partial payment on the $$12,500$ account of Rosalie Oakes. Wrote off the remaining balance as uncollectible.Oct. $16.$Received the $$8,440$ from Kathy Quantel, whose account had been written off on June $8.$ Reinstated the account and recorded the cash receipt.Dec. $31$Wrote off the following accounts as uncollectible $($record as one journal entry$)$:

Wade Dolan$$$$4,600$

Greg Gagne$3,600$

Amber Kisko$7,150$

Shannon Poole$2,975$

Niki Spence$6,630$Dec. $31.$If necessary, journalize the year$-$end adjusting entry for uncollectible accounts.

If no entry is required, select $"$No Entry Required" and leave the amount boxes blank. If an amount box does not require an entry, leave it blank.

Question Content Area

a$.$Journalize the transactions under the direct write$-$off method.