Assume Credit Categories Uses the Allowance Method for Bad Debts $\begin{array}{lll}\text { Bad Debts Expense } & 400 \\\quad \text { Accounts Receivable } & & 400 \\\end{array}$

Assume Credit Categories uses the allowance method for bad debts.Credit Categories wrote off the $400 account of P.Miller on February 19,20X3.On October 8,20X3 Credit Categories received a check for $400 from P.Miller.Which of the following is(are) the journal entry(ies) that Credit Categories will make on October 8,20X3?

A) $\begin{array}{lll}\text { Bad Debts Expense } & 400 \\\quad \text { Accounts Receivable } & & 400 \\\end{array}$

B) $\begin{array}{lccc}\text { Cash } & 400\\\quad \text { Bad Debts Expense } & & 400 \\\end{array}$

C) $\begin{array}{lccc}\text { Accounts Receivable } & 400\\\quad \text { Allowance for Uncollectible Accounts } & & 400 \\\text { Cash } &400\\\quad \text { Accounts Receivable } & &400 & \\\end{array}$

D) $\begin{array}{lccc}\text { Cash } & 400 \\\text { Accounts Receivable } & & 400\end{array}$
E) No journal entry is required on October 8,20X3.