Dexter Company uses the direct write-off method. March 11 Dexter determines that it cannot collect $45,000 of its accounts receivable from Leer Co. 29 Leer Co. 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. 1 2 3 Record write off of Leer Co. account. Note: Enter debits before credits. Date General Journal Debit Credit March 11 Record the reinstatement of an account previously written off. Note: Enter debits before credits. Date General Journal Debit Credit March 29 Record the cash received on account. Note: Enter debits before credits. Date General Journal Debit Credit March 29