When a debt owed to the Smokies Cigar Factory had been written off as uncollectible in a previous year, and during the following year the company finally paid the debt, which of the following transactions describe how to record this income? Select all answers that apply:

A. debit Cash; credit Accounts Receivable

B. credit Recovery of Uncollectible Accounts; debit Accounts Receivable

C. debit Income ; credit Accounts Receivable

D. debit Accounts Receivable ; credit Accounts Receivable

E. No journal entries are needed.