22. (4 points) Strand, Inc. uses the allowance method of accounting for uncollectible receivables. On May 20, 2021, Strand wrote off the ABC Company account of $2,500 as uncollectible. ABC had made the purchase from Strand in November of 2020. On October 8, 2021, Strand received a check (which did not "bounce") from ABC for the full amount of the account - $2,500. Give the journal entry(ies) that Strand should make on 10/08/21. Dr