Barnes Books allows for possible bad debts. On May 7, Barnes writes off a customer account of $6,400. On September 9, the customer unexpectedly pays the $6,400 balance. Record the cash collection on September 9. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) Journal entry worksheet 2 Record the re-established portion of account previously written off Note: Enter debits before credits Date General Journal Debit Credit September 09