Customer A $$\begin{array} { l l l } \text { July } 15 & \text { Cash } & 225 \\& \text { Accounts Receivable - A. Smith } &\end{array}$$

Customer A.Smith owed Stonebridge Electronics $225.On April 27,2016,Stonebridge determined this account receivable to be uncollectible and wrote off the account.The company uses the direct write-off method.On July 15,2016,Stonebridge received a check for $225 from the customer.How should the July 15,2016 transaction be recorded?

A) $$\begin{array} { l l l } \text { July } 15 & \text { Cash } & 225 \\& \text { Accounts Receivable - A. Smith } &\end{array}$$
B) $$\begin{array} { l l l } \text { July } 15 & \text { Accounts Receivable - A. Smith } & 225 \\& \text { Bad Debt Revenue } & & 225 \\\text { July } 15 & \text { Cash } & 225 \\& \text { Accounts Receivable - A. Smith } & & 225 \end{array}$$
C) $$\begin{array} { l l l } \text { July } 15 & \text { Cash } & 225 \\& \text { Bad Debt Expense } & & 225 \end{array}$$
D) $$\begin{array} { l l l } \text { July } 15 & \text { Accounts Receivable - A. Smith } & 225 \\& \text { Bad Debt Expense } & & 225 \\\text { July } 15 & \text { Cash } & 225 \\& \text { Accounts Receivable - A. Smith } & & 225 \end{array}$$