eBook Entries to Write Off Accounts Receivable Capstone Solutions Company, a computer consulting firm, has decided to write off the $45,800 balance of an account owed by a customer, Philadelphia Inc. a. Journalize the entry to record the write-off, assuming that the direct write-off method is used. If an amount box does not require an entry, leave it blank. Bad Debt Expense Accounts Receivable-Philadelphia Inc. 45,800 45,800 Feedback Check My Work Remember that under the direct wito-off method, Bad Debt Expense is not recorded until the customer's account is determined to be worthless.