Barnes Books allows for possible bad debts. On May 7, Barnes writes off a customer account of $5,000. On September 9, the customer unexpectedly pays the $5,000 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.) View transaction list Journal entry worksheet Record the re-established portion of account previously written off Note: Enter debits before credits. Date General Journal Debit Credit September 09 Record entry Clear entry View general journal