Solstice Company, which uses the direct write-off method, determines on October 1 that it cannot collect $53,000 of its accounts receivable from its customer, P. Moore. On October 30 , P. Moore unexpectedly pays his account in full to Solstice Company. Record Solstice's entries for recovery of this bad debt. Journal entry worksheet Record the reinstatement of the account previously written off. Note: Enter debits before credits