Under GAAP, a journal entry should be made to the Bad Debt Expense account Multiple Choice when an account receivable with terms of 1/10, net 30 is past thirty days due when an account receivable is determined to be uncollectible and is written off. in the period when a sale is made and not when the receivable associated with the sale is determined to be uncollectible. when an account receivable previously written off is determined to be collectible