Gideon Company uses the allowance method of accounting for uncollectible accounts. On May 3, the Gideon Company wrote off the $4,400 uncollectible account of its customer, A. Hopkins. On July 10, Gideon received a check for the full amount of $4,400 from Hopkins. The entry or entries Gideon makes to record the write off of the account on May 3 is:

Accounts ReceivableA. Hopkins	4,400
Allowance for Doubtful Accounts		4,400

Allowance for Doubtful Accounts	4,400
Bad debts expense		4,400

Accounts ReceivableA. Hopkins	4,400
Bad debts expense		4,400
Cash	4,400
Accounts ReceivableA. Hopkins		4,400

Allowance for Doubtful Accounts	4,400
Accounts ReceivableA. Hopkins		4,400

Cash	4,400
Accounts ReceivableA. Hopkins		4,400