Write-Off Code for Finance Charges

I added a write off code specifically for finance charges and updated the AAI's accordingly.  When a write-off is processed during the receipts process, it creates a 4 line entry. It debits the Deferred Finance Charge account, which is what I set up in the AAI's, Debits Cash, Credits Finance Charge AR and credits Trade AR.

I don't understand what is causing the Cash and Trade AR entries.

Any help is appreciated.