Journal entry worksheet Record the write-off of a certain customer account from a prior year which is not collectible totaling $250. Note: Enter debits before credits. Transaction General Journal Debit Credit Record entry Clear entry View general journal 23 Record the reversal of the write-off of the $250 customer account. Note: Enter debits before credits. 1 Transaction General Journal Debit Credit Record entry Clear entry View general journal Journal entry worksheet Record the receipt of cash of $250 from the customer. Note: Enter debits before credits. General Journal Debit Credit Transaction b(2) Record entry Clear entry View general journal