Dexter Company uses the direct write$-$off method.

March $11$ Dexter determines that it cannot collect $$8,100$ of its accounts receivable from Leer Company.

March $29$ Leer Company unexpectedly pays its account in full to Dexter Company. Dexter records its recovery of this bad debt.

Prepare journal entries to record the above transactions.

Journal entry worksheet

Record write$-$off of Leer Company account.

Note: Enter debits before credits.