Gideon Company uses the allowance method of accounting for uncollectible accounts. On May 3, the Gideon Company wrote off the $3,300 uncollectible account of its customer, A. Hopkins. On July 10, Gideon received a check for the full amount of $3,300 from Hopkins. The entry or entries Gideon makes to record the write off of the account on May 3 is: