Under the direct write-off method, to record the receipt of cash after an account has previously been written off, you would first:

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When using the direct write-off method, if cash is received after an account has been written off, the first step is to reinstate the customer's account. This involves reversing the write-off by debiting Accounts Receivable and crediting Bad Debts Expense (or a similar account used for the write-off). This step restores the customer's account to its original state, allowing the subsequent recording of the cash receipt.

Under the Direct Write-Off Method, to Record the Receipt of Cash