After a Customer's Account Has Been Written Off Under the Allowance

Multiple Choice

After a customer's account has been written off under the allowance method, the customer sends the company the amount owed. Before the receipt of cash can be recorded, the company must first:

A) credit Bad Debt Expense
B) debit Allowance for Uncollectible Accounts
C) debit Accounts Receivable
D) credit Accounts Receivable