ants Thunder Cycle Shop had trouble colecting its account recolvable from Lance Emmert On April 19, Thunder finally wrote off Ener's $2.700 account receivable Thunder turned the account over to a lawyer, who pursued Emmert for payment for the rest of the year. On December 31, Emmert set a $2.700 cheque to Thundur Cycle Shop with a note that said, "Here's your money. Please call off your bloodhound Journalize for Thunder Cycle Shop Apr 19 Write-off of Emmert's account against Allowance for Doubtful Accounts Dec 31 Reinstatement of Emmerts account 31 Collection of cash from Emmert