For your reply: using the Allowance method supply the journal entries to bring back the written off Account Receivable and the payment for it.

Direct Write-off Method March 31 Bad Debt Expense $2,000 Accounts Receivable $2,000 Allowance Method March 31 Accounts Receivable 2,000 Allowance for Doubtful Accounts $2,000 Cash $2,000 Accounts Receivable $2,000