file 1,2,3 are the same questions in the form of sub questions, file 4&5 are related and file 6 and 7 are related as well.

In the file four, I would like to know how question a to c works.

Dexter Company uses the direct write-off method. March 11 Dexter determines that it cannot collect $9,100 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. 5 points Preparejournal entries to record the above transactions. View transaction list eBook Journal entry worksheet