Accounts should be 5 to 300 . The account had on undounted ciech botince of 51 toog at thatime Required: in the first bccount field 2. The appiopriate bad debt acgastment was reconded b. Later, an account recelvable for 5100 was deteinined to be uncolecibie and was witsen cit Journal entry worksheet 2 Recisd tho end-of-period adjostimint for bad debts unter the aging of actounts recelvable mothos. Journal entry worksheet Record the write-olf of a certain customer account from a prior year which is not collectible totaling $1,100. Wote: Enter debits before credits