Giant Company uses the direct write-off method of recording credit losses. Giant Company wrote off the $1,600 account of Donald Co. in October, 2016. In February, 2017, Giant Company received a final $600 payment from Donalds trustee in bankruptcy. Giant should make the following entry or entries to record the payment:

A) Cash 600 Allowance for Doubtful Accounts 600 B) Allowance for Doubtful Accounts 600 Bad Debts Expense 600 C) Accounts ReceivableDonald Co. 600 Allowance for Doubtful Accounts 600 D) Accounts ReceivableDonald Co. 600 Bad Debts Expense 600 Cash 600 Accounts ReceivableDonald Co. 600