Exercise 7-4 Direct write-off method LO P1 Dexter Company uses the direct write-off method. March 11 Dexter determines that it cannot collect $8,200 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. View transaction list Journal entry worksheet 1 2 3 Record write off of Leer Co. account. Note: Enter debits before credits. Date General Journal Debit Credit March 11 Record entry Clear entry View general journal