Accounts and Explanation Debit Credit Accounts Receivable Accounts Payable Accounts Receivable Allowance for Bad Debts Bad Debts Expense nt 2. Cash ecorc Sales Revenue owance for Bad Debts at December 31 f the journal entry table.) nt 2 corc Collected cash on account. owa nce for Bad Debts at December 3 fthe journal entry table.) Record sales for the year. Recorded bad debts expense for the period Reinstated previously written off account Wrote off uncollectible accounts Debit Credit