A Company Uses the Allowance Method to Account for Uncollectible

A company uses the allowance method to account for uncollectible receivables. A $1,200 account receivable that had been written off as uncollectible is collected. In addition to the entry to record the receipt of the cash, what other entry must be recorded?

A)
$$\begin{array} { | l | l | l | l | } \hline \text { Accounts receivable } & & 1,200 & \\\hline & \begin{array} { l } \text { Allowance for uncollectible } \\\text { accounts }\end{array} & & 1,200 \\\hline\end{array}$$
B)
$$\begin{array} { | l | l | l | l | } \hline \begin{array} { l } \text { Uncollectible accounts } \\\text { expense }\end{array} & & 1,200 & \\\hline & \text { Accounts receivable } & & 1,200 \\\hline\end{array}$$
C)
$$\begin{array} { | l | l | l | l | } \hline \text { Accounts receivable } & & 1,200 & \\\hline & \begin{array} { l } \text { Uncollectible accounts } \\\text { expense }\end{array} & & 1,200 \\\hline\end{array}$$
D) Only one entry is required.