Tong Company uses the direct write-off method of recording credit losses. Tong Company wrote off the $1,600 account of Thomas Co. in October Year 1. In February Year 2, Tong Company received a final $600 payment from Thomas's trustee in bankruptcy. Giant should make the following entry or entries to record the payment:

A) Cash 600 Allowance for Doubtful Accounts 600
B) Allowance for Doubtful Accounts 600 Bad Debts Expense 600
C) Accounts Receivable—Thomas Co. 600 Allowance for Doubtful Accounts 600
D) Accounts Receivable—Thomas Co. 600 Bad Debts Expense 600 Cash 600 Accounts Receivable—Thomas Co. 600