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