Segovia Limited Receives £4,000 from a Trade Receivable Previously Written

Segovia Limited receives £4,000 from a trade receivable previously written off as an irrecoverable debt. What is the correct double entry to record this transaction?

A) Debit cash £4,000, Credit irrecoverable debts £4,000
B) Debit cash £4,000, Credit sales £4,000
C) Debit trade receivables £4,000, Credit irrecoverable debts £4,000
D) Debit trade receivables £4,000, Credit sales £4,000