21 Barnes Books allows for possible bad debts. On May 7, Barnes writes off a customer account of $12,200. On September 9, the customer unexpectedly pays the $12,200 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.) View transaction tot Journal entry worksheet 2 Record the portion of uncollectible previously written off, Note: Enter debits before credits General Journal Debit Credit Date September 09 Record entry Clear entry View general Journal