On March 13, a company writes off a customer's account of $3,500. On June 3, the customer unexpectedly pays the $3,500 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.) View transaction list 1 Record the write-off on March 13. 2 Record the entry to re-establish account previously written off. 3 Record cash received on account. journal entry has been entered Note: Record entry ebit Credit Clear entry View general journal