Hello. Accounting question. On January 13, 2019 Neiman Co. Wrote off 2100 due from Merritt co due to inability to pay. Now assume that on february 9, 2019 Merrit co pays the amount previously owed by neiman co. What 2 journal entries must Neiman co record related to this collection of a previously written off accounts receivable?

I put accounts rec. 2100

Allowance for doubt account. 2100

Cash 2100

Accounts receivable. 2100