Journal entry worksheet Sal Company determines that it cannot collect its accounts recelvable of $3,400 from Joey Company. Note: Enter debits before credits. Prepare journal entries to record the direct write-off method. Journal entry worksheet Sal Company unexpectedly recelves payment of $3,400 cash from Joey Company toward its previously written-off account. Record the transaction to reinstate the account previously written off. Note: Enter debits before credits. Journal entry worksheet