Journal entry worksheet 6 7 8 9 10 11 12 13 The estimated bad debt rate used by the company was 2.5 percent of credit sales net of returns. Note: Enter debits before credits Transaction General Journal Debit Credit m. Record entry Clear entry View general journal Journal entry worksheet 67 8910 111213 K1 Wrote off a prior year account of $3,000 after deciding that the amount would never be collected Note: Enter debits before credits. Transaction General Journal Debit Credit Record entry Clear entry View general journal Journal entry worksheet