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On January 1,Wolfie's Supply Sold $222 Worth of Goods to Customer

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Essay

On January 1,Wolfie's Supply sold $222 worth of goods to customer Abe Smith on account.For several months,Wolfie's tried unsuccessfully to collect from the customer,and finally decided to write off the account.(Wolfie's uses the allowance method.)
Later in the year,however,the customer came in to Wolfie's,apologized for the late payment and handed over a check for $222.To properly record the recovery of an account previously written off,two journal entries are needed-one to restore the receivable previously written off,and one to record the cash receipt.Please show the second of these two entries.
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