Barnes Books allows for possible bad debts. On May 7, Barnes writes off a customer account of $12,600. On September 9 , the customer unexpectedly pays the $12,600 balance. Record the cash collection on September 9. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.) Journal entry worksheet Re-establish the portion of the account previously written off. Note: Enter debits before credits. Barnes Books allows for possible bad debts. On May 7, Barnes writes off a customer account of $12,600. On September 9 , the customer unexpectedly pays the $12,600 balance. Record the cash coliection on September 9. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.) Journal entry worksheet Record the cash collection on September 9. Note: Enter debits before credits