On December 31, 2014, the Smith Corporation estimated that 3% of its credit sales of $215,000 would be uncollectible. Smith used the allowance method of accounting for uncollectible accounts. On February 15, 2015, Smith wrote off the account of one of its customers, in the amount of $2,500. On April 7, 2015, the customer paid the account in full.

Which of the following answers correctly states the effect of the reinstatement of the receivable on April 7, 2015?