medium · Financial Accounting assets

A customer whose $1,200 account was previously written off suddenly pays the full amount.

Under the allowance method, what is the first step in recording this transaction?

  1. Recording a gain on debt recovery in the income statement.
  2. Reinstating the account by debiting Accounts Receivable and crediting the Allowance for Doubtful Accounts.
  3. Debiting Cash and crediting Bad Debt Expense.
  4. Debiting the Allowance for Doubtful Accounts and crediting Cash.

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