journal entry for Bad debts recovered

Cash a/c dr 2350
To bad debts
recovered 2350
(being B.D recovered)

Read more:
http://wiki.answers.com/Q/What_is_the_journal_entry_for_Bad_Debt_Recovery_of_2350_which_was_debited_to_the_bad_debts_recovered_account#ixzz1JQGnGrFQ

Transfer entry

Bad debts recovered a/c dr 2350
To P&L a/c 2350
(Being B.D recovered
transferred to P&L a/c)