Barnes Books allows for possible bad debts. On May 7, Barnes writes off a customer account of $7,400. On September 9, the customer unexpectedly pays the $7,400 balance. Record the cash collection on September 9. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.) View transaction list Journal entry worksheet 1 2 Record the portion of uncollectible previously written off. Note: Enter debits before credits. Credit General Journal Date September 09 Debit Barnes Books allows for possible bad debts. On May 7, Barnes writes off a customer account of $7.400. On September 9, the customer unexpectedly pays the $7,400 balance. Record the cash collection on September 9. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.) View transaction list Journal entry worksheet 1 2 Record the cash collection on September 9. Note: Enter debits before credits.. Debit General Journal Credit Date September 09