please explain why the answer is S

31. Mark Company uses the allowance method of accounting for uncollectible accounts. On May 3, they wrote off the $3,000 uncollectible account of its customer, P. Basu, On July 10, Mark received a check for $2,000 from Basu, On July 10, Mark Company's books will include the following entry: A) Debit to Accounts Receivable - P.Basu 53,000 B) Credit to Allowance for Doubtful Accounts $2,000 C) Debit to Allowance for Doubtful Accounts 52,000 D) Credit to Accounts Receivable - P.Basu $3,000 E) Credit to Allowance for Doubtful Accounts $3,000