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

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, $$8,440.$

May $15.$ Received $$4,220$ as partial payment on the $$11,230$ account of Dan Pyle. Wrote off the remaining balance as uncollectible.

July $27.$ Received $$8,440$ 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$)$:

$\backslash$table$[[$Paul Chapman,$$5,650$