Acel Co$.$ uses the allowance method to account for bad debts. In January, Acel determined that it could not collect $$400$ from CTR$,$ Inc. and wrote the balance off. On October $21,$ Acel received a check for $$400$ from CTR$.$ The entries to record the receipt of cash on October $21$ would include a debit to: $($Check all that apply.$)$

Multiple select question.

Cash.

Allowance for Doubtful Accounts.

Bad Debt Expense.

Accounts Receivable.