Princess Beach Hotel in Cancun has a client, Mr. Thomas, who owes them an amount of $1,750 for his stay at the hotel some seven months ago. The hotel decided to write-off this amount for bad debts, using the direct write-off method. However, after doing the journal entry for this write-off, the hotel miraculously received a check from Mr. Thomas for the amount owed (=$1,750). Based on this last development, the journal entry (or entries) would be: