D Question 4 12 pts a) On January 16, 2021, Cookie Inc. had sold goods worth $9,500 to Jackson on account. It could not collect cash from the customer, and finally decided to write off the account on December 31, 2021. b) On November 4, 2022, Jackson approached the company and made payment of $5,000. Requirements a) Prepare the journal entry to record the write off on December 31, 2021. b) Prepare the journal entry for the payment on November 4, 2022.