Reporting Standards,Inc $\begin{array}{lll}\text { Bad debt expense}&350\\\text {Allowance for uncollectible accounts}&&350\\\end{array}$

Reporting Standards,Inc.recovered a bad debt from Plodding,Inc.in October 20X3 in the amount of $350 that was previously written off by Reporting Standards,Inc.in November 20X2.Reporting Standards,Inc.utilizes the percentage of sales method to estimate bad debts.What journal entry is required in October 20X3?

A) $\begin{array}{lll}\text { Bad debt expense}&350\\\text {Allowance for uncollectible accounts}&&350\\\end{array}$

B) $\begin{array}{lccc}\text { Allowance for uncollectible accounts}&350\\\text {Bad debt expense}&&350\\\end{array}$

C) $\begin{array}{lccc}\text {Bad debt expense Accounts receivable}&350\\\text { Accounts receivable}&&350\\\end{array}$

D) $\begin{array}{lccc}\text { Accounts receivable}&350\\\text {Allowance for uncollectible accounts}&&350\\\end{array}$

E) $\begin{array}{lccc}\text { Accounts receivable}&350\\\text {Allowance for uncollectible accounts}&&350\\\end{array}$