Dexter Company uses the direct write-off method. March 11 Dexter determines that it cannot collect $8,700 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 Note: Enter debits before credits. Journal entry worksheet Record the reinstatement of an account previously written off. Note: Enter debits before credits. Journal entry worksheet Record the cash received on account. Note: Enter debits before credits