6. After completing a bank reconciliation, a journal entry is NOT required for A. an electronic collection of an account receivable by the bank. B. bank service charges. C. non-sufficient funds (NSF) checks. D. outstanding checks. 7. When writing off a customer's account receivable, which account is credited by a company? A. Cash B. Bad debt expense C. Allowance for uncollectible accounts D. Accounts receivable.