Mercury Company Uses the Direct Write-Off Method of Recording Credit $\quad$

Mercury Company uses the direct write-off method of recording credit losses. Mercury Company wrote off the $4,800 account of Venus Co. in October 2019. In February 2020, Mercury Company received a final $1,800 payment from Venus' trustee in bankruptcy.
Mercury should make the following entry or entries to record the payment:

A) Cash 1,800
$\quad$ $\quad$ $\quad$ $\quad$ Allowance for Doubtful Accounts 1,800
B) Allowance for Doubtful Accounts 1,800
$\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ Bad Debts Expense 1,800
C) Accounts Receivable - Venus Co. 1,800
$\quad$ $\quad$ $\quad$ $\quad$ Allowance for Doubtful Accounts 1,800
D) Accounts Receivable - Venus Co. 1,800
$\quad$ $\quad$ $\quad$ Bad Debts Expense 1,800
Cash 1,800
$\quad$ $\quad$ $\quad$ $\quad$ Accounts Receivable - Venus Co. 1,800