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Which of the following is included in the normal journal entry to record the collection of accounts receivable previously written off when using the allowance

Which of the following is included in the normal journal entry to record the collection of accounts receivable previously written off when using the allowance method?
Debit Allowance for Doubtful Accounts, credit Bad Debt Expense.
Debit Bad Debt Expense, credit Allowance for Doubtful Accounts.
Debit Cash, credit Accounts Receivable.
Debit Allowance for Doubtful Accounts, credit Accounts Receivable.

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