On June 16, 2018, Evergreen Company wrote off the $200 receivable from customer M. Simmons. On October 14, 2018, Evergreen unexpectedly receives $200 cash from M. Simmons. How should Evergreen record the $200 payment from M. Simmons? Evergreen uses the allowance method.

A) Debit Cash and credit Bad Debts Expense

B) Debit Accounts Receivable - M. Simmons and credit Allowance for Bad Debts; debit Cash and credit Accounts Receivable - M. Simmons

C) Debit Accounts Receivable - M. Simmons and credit Bad Debts Expense; debit Cash and credit Accounts Receivable - M. Simmons

D) Debit Cash and credit Allowance for Bad Debts