A debt of $1,500 has been written off as an irrecoverable receivable, six months later it is announced that the company will recover $500 out of $1,500- what will be the journal entry

1. a- Debt-cash-500, credit receivable 500

2. b- Debit receivable- 500, credit irrecoverable receivable-500

3. c- Debit-receivable-500, credit-cash 500

4. d- Debit irrecoverable receivable expense-500,credit-allowance for irrecoverable

   receivables-500