Answer
Journal Entries:
(a) Accounts receivable - Novinger Inc. 2,000 dollars
Allowance for doubtful accounts 2,000 dollars
(b) Cash 2,000 dollars
Accounts receivable - Novinger Inc. 2,000 dollars
Work Step by Step
(a) To reverse write-off of Novinger Inc account
(b) to record collection from Novinger Inc