Journal entry worksheet Record the reinstatement of an account previously written off. Note: Enter debits before credits. Journal entry worksheet Record write-off of Leer Company account. Note: Enter debits before credits. Exercise 7.4 (Algo) Direct write-off method LO P1 Dexter Company uses the direct write-off method. March 11 Dexter deternines that it cannot collect $8,500 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 bed debt. Prepare journal entries to record the above transactions. Journal entry worksheet Record the cash received on account. Note: Enter debits before credits