Northwest Company Uses the Allowance Method of Recording Credit Losses $\quad$

Northwest Company uses the allowance method of recording credit losses. In November 2019, Northwest wrote off the $5,400 account of Delta Company.
In January 2020, Delta paid the $5,400. The entry or entries to record the payment is/are:

A) Cash 5,400
$\quad$ $\quad$ $\quad$ Recoveries of Accounts Written Off 5,400
B) Accounts Receivable-Delta Co. 5,400
$\quad$ $\quad$ $\quad$ Northwest Company uses the allowance method Allowance for Doubtful Accounts 5,400
Cash 5,400
$\quad$ $\quad$ $\quad$ Accounts Receivable-Delta Co. 5,400
C) Allowance for Doubtful Accounts 5,400
$\quad$ $\quad$ $\quad$ Accounts Receivable-Delta Co. 5,400
D) Accounts Receivable-Delta Co. 5,400
$\quad$ $\quad$ $\quad$$\quad$ $\quad$ $\quad$ $\quad$ Bad Debts Expense 5,400
Cash 5,400
$\quad$ $\quad$ $\quad$ $\quad$ Accounts Receivable-Delta Co. 5,400