Faster Office Supply Company uses the allowance method to account for uncollectibles. On January 31, it wrote off an $8,750 account of a customer, Glass Tech Company. On July 15, it received a $5,000 payment from Glass Tech. a. Make the appropriate entry or entries for January 31. View transaction list Journal entry worksheet. < A Record the write off of $8,750 receivables on Jan 31. Note: Enter debits before credits Date General Journal Debit Credit