Final answer:
The journal entry to record the reinstatement of accounts receivable involves the Accounts Receivable and Allowance for Doubtful Accounts accounts.
Step-by-step explanation:
The journal entry to record the reinstatement of accounts receivable involves two accounts: Accounts Receivable and Allowance for Doubtful Accounts.
When the accounts receivable is reinstated, it means that previously written-off accounts are being recognized as collectible again. Therefore, the journal entry will be:
Accounts Receivable Dr.
Allowance for Doubtful Accounts Cr.
Both accounts will be recorded at their respective values.