Which Statement Is Not True in Relation to Bad Debts

Which statement is not true in relation to bad debts recovered?

A) The accounts receivable should be re-established to maintain a complete history of the customer's activity and restore their credit rating.
B) The recovery is recorded by effectively reversing the entry originally made to write off the receivable.
C) The entry to reinstate the accounts receivable is DR Accounts receivable and CR Bad debts recovered.
D) The entry made following reinstatement of the account receivable to record the recovery is DR Bad debts recovered and CR Accounts receivable.