Conrod Utilities Services Company uses the direct charge-off method to record uncollectible accounts. On December 8, 20X1, Conrod Utilities Services Company received a check for $1,680 from Shirley Cosby, whose $3,360 account was written off on September 10. In the accompanying letter, Cosby apologized and said she probably would be unable to pay any of the remaining balance. Required: Prepare the general journal entry necessary (the entry in the cash receipts journal has been made). View transaction list Journal entry worksheet Record the entry to partially reverse September 10, 20x1 entry writing off this account. Note: Enter debits before credits Date General Journal Dec 08, 20x1 Debit Credit Record entry Clear entry View general journal