The total amount owed to Robert by his customers at 30 November 20X7 was $78,600.His allowance for receivables at 1 December 20X6 was $1,200.On 30 November 20X7,Robert determined that a balance of $600 should be written off as irrecoverable.This amount has not been included in the allowance for receivables.He also determined that an allowance equal to 1.5% of the remaining receivables balance should be made.Robert also received cash of $100 for a debt that was previously written off.Robert has made the entry in the irrecoverable debt expense account to write off the irrecoverable balance.What other entry does he need to make?