Customer A,Smith owed Stonebridge Electronics $225

On April 27, 2016, Stonebridge determined this account receivable to be uncollectible and wrote off the account. The company uses the direct write-off method. On July 15, 2016, Stonebridge received a check for $225 from the customer. How should the July 15, 2016 transaction be recorded?
A)
July 15 Cash 225
Accounts Receivable - A. Smith 225

B)
July 15 Accounts Receivable - A. Smith 225
Bad Debt Revenue 225

July 15 Cash 225
Accounts Receivable - A. Smith 225

C)
July 15 Cash 225
Bad Debt Expense 225

D)
July 15 Accounts Receivable - A. Smith 225
Bad Debt Expense 225

July 15 Cash 225
Accounts Receivable - A. Smith 225

D