On February 23: ABC Company made sales of merchandise for Mr. X on account having a value of Br 4,000. On June 24: ABC Company determined that the account of Mr. X as uncollectible. On
November 28: ABC Company received a Br 4,000 check from Mr. X in payment of the account that
was previously written off.
Required: What would be the entries required;
a) To record sales
b) To record account write off
c) To reverse original written of Mr. X’s account
d) To record collection of the account

a. To record sales

Date                  Account Title                                          Debit                Credit

Feb 23              Accounts Receivable - Mr. X             Br. 4,000

                         Sales Revenue                                                           Br. 4,000

b. To record account written off:

Date                  Account Title                                          Debit                Credit

June 24            Allowance for doubtful accounts      Br. 4,000

                          Accounts Receivable - Mr. X                                   Br. 4,000

c. To reverse original written of Mr. X’s account

Date                  Account Title                                          Debit                Credit

Nov 28             Accounts Receivable - Mr. X           Br. 4,000

                        Allowance for doubtful accounts                              Br. 4,000

d. To record collection of the account

Date                  Account Title                                          Debit                Credit

June 24            Cash                                                     Br. 4,000

                          Accounts Receivable - Mr. X                                   Br. 4,000

the answer is not negative reinforcement.