On December 31, 2019 (at fiscal year end), CDE Company's Allowance for Doubtful Accounts had a debit balance of $1,000 on its unadjusted trial balanace. CDE Company estimates that 10% of its gross accounts receivable balance of $95,000 will become uncollectible. On March 31, 2020, CDE Company determined that Customer As account of $1200 was uncollectible. On April 8, 2020, Customer A paid the amount previously written off.

Based on the facts above, prepare any journal entry or entries that would necessary on March 31, 2020: