On March 13 , a company writes off a customer's account of $3,800. On June 3 , the customer unexpectedly pays the $3,800 balance. Using the allowance method, record the write-off on March 13 and the cash collection on June 3. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.) Journal entry worksheet Record the write-off on March 13. Note: Enter debits before credits