Which of the following journal entries would be required to recognize the recovery of a $500 account receivable that was previously written-off?

a. Debit Accounts Receivable 500
Credit Uncollectible Accounts Expense 500

b. Debit Accounts Receivable 500
Credit Allowance for Doubtful Accounts 500

c. Debit Uncollectible Accounts Expense 500
Credit Accounts Receivable 500

d. Debit Allowance for Doubtful Accounts 500
Credit Accounts Receivable 500