Which of the following entry will be recorded when the Bad Debts are recovered?

• A. Cash(Dr.) & Bad Debts recovered(Cr)
• B. A/C Receivable(Dr.) & Bad Debts recovered(Cr.)
• C. Bad debts recovered(Dr.) and Profit & Loss(Cr.)
• D. Provision for doubtful debts(Dr.) & Cash(Cr.)