The entry to record the collection of a pre its accounts receivable had been written off This entry includes a written-off account needs to be recorded because a customer paid $9,600 after Multiple Choice debit to Allowance for Doubtful Accounts of $9,600. debit to Bad Debt Expense of $9,600 credit to Bad Debt Expense of $9,600 credit to Allowance for Doubtful Accounts of $9,600