Entries 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, $4,580. Aug. 14. Received $3,250 as partial payment on the $8,200 account of Rosalie Oakes. Wrote off the remaining balance as uncollectible. Oct. 16. Received the $4,580 from Kathy Quantel, whose account had been written off on June 8. Reinstated the account and recorded th receipt. Dec. 31. Wrote off the following accounts as uncollectible (record as one journal entry): Wade Dolan $1,330 Greg Gagne 820 Amber Kisko 3,160 Shannon Poole 1,830 Niki Spence 500 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. a. Journalize the transactions under the direct write-off method. June 8