Sure, let's go through each transaction and journalize them under the direct write-off method.
1. April 13: Wrote off the account of Dean Sheppard.
```plaintext
Bad Debt Expense 2,940
Accounts Receivable 2,940
(To write off Dean Sheppard's account)
```
2. May 15: Received [tex]$1,470 as partial payment on the $[/tex]3,910 account of Dan Pyle. Wrote off the remaining balance as uncollectible.
```plaintext
Cash 1,470
Accounts Receivable 1,470
(To record partial payment from Dan Pyle)
Bad Debt Expense 2,440
Accounts Receivable 2,440
(To write off the remaining balance of Dan Pyle’s account as uncollectible)
```
3. July 27: Received $2,940 from Dean Sheppard, whose account had been written off on April 13. Reinstated the account and recorded the cash receipt.
```plaintext
Accounts Receivable 2,940
Bad Debt Expense 2,940
(To reinstate Dean Sheppard's account)
Cash 2,940
Accounts Receivable 2,940
(To record the cash receipt from Dean Sheppard)
```
4. December 31: Wrote off the following accounts as uncollectible:
- Paul Chapman: $1,970
- Duane Defosa: $1,470
- Teresa Galloway: $880
- Emie Klatt: $1,230
- Marty Richey: $440
```plaintext
Bad Debt Expense 5,990
Accounts Receivable 5,990
(To write off multiple accounts as uncollectible)
```
5. December 31: If an adjusting entry for uncollectible accounts is required.
There is no additional year-end adjusting entry required in this specific method as amounts are directly written off as they become uncollectible.
So, these are the required journal entries for the mentioned transactions under the direct write-off method.
