If Modern Company received $3,850 from Connor Young Company on March 12 for the total amount of an account that had been written off on March 1, the entry to reinstate the account under the direct write-off method would include

a. a debit to Allowance for Doubtful Accounts of $3,850.

b. a credit to Cash of $3,850.

c. a credit to Bad Debt Expense of $3,850.

d. a debit to Bad Debt Expense of $3,850