ABC Inc. has an Accounts Receivable amount of $370,000 and an unadjusted credit balance in Allowance for Doubtful Accounts of $8,800 at March 31. The company's accounts receivable and percentage estimates of its uncollectible accounts are as follows: Number of Days Outstanding Accounts Estimated Receivable Percentage Uncollectible 0-30 $260,000 31-60 50,400 10% 61-90 34,000 30% Over 90 25,600 50% Total $370,000 On May 13, 2020, the company determines that 2 customers, Toblows Company and Greene Inc., have declared bankruptcy and their accounts, which total $7,000, must be written off. Provide the entry (or entries) to record the write off of these 2 accounts. On July 24, 2020, the company receives a cheque for $2,100 from Greene Inc., the company they previously wrote off. Provide the entry (or entries) to record this transaction