If an account is collected after having been previously written off:

a. the allowance account should be debited

b. only the control account needs to be credited

c. both income statement and balance sheet accounts will be affeted

d. there will be both a debit and a credit to accounts receivable

There will be both a debit and a credit to accounts receivables (D)

Explanation:

The accounts receivable should be debited and credited because when an account has been written off it is considered a bad debit (account that is lost to debt or cannot be collected or retrieved by the company from the debtor) and Bad debits are debited in the accounts receivables.

When an account written off (bad debit) is collected by the company the accounts receivables should be credited in order to offset the bad debit that was previously debited in the accounts receivables of the company. this is necessary so that the collected account will reflect on the Revenue of the company.

d. there will be both a debit and a credit to accounts receivable.

Explanation:

Bad debt is defined as the portion of accounts receivable that is considered to be lost and is written off as a loss to the business within a given period.

When a bad debt is written off it impacts directly on the profit of the business.

If an account has been collected after previously being written off, there will be a credit to accounts receivable to show an increase in a recievable by the business.

Also there is a debit to accounts receivable to show that the recovered funds has been moved to profit or revenue account of the business.