Okay:

Dec 24

Received a certified check from Alex Anderson for $3000.00. His account of $4550 was written off on December 16, using the allowance method of accounting for bad debts. Record the TWO required entries for partial recovery of an account within the same accounting period in which it was written off.

My question is, do I undo the whole Allowance for Bad Debts Account? Such as would I write it as such:

Accounts Receivable 4550.00 DR

Allowance for Bad Debts 4550.00 CR

Cash 3000.00 DR

AR 3000.00 CR