At the beginning of the current period, Cato Enterprises Ltd. had balances in Accounts Receivable of $2,121,000 and in Allowance for Doubtful Accounts of $141,000 (credit). During the period, Cato had credit sales of $4,275,000 with cost of goods sold of $3,102,000 and collections of $5,194,000. It wrote off $184,000 of accounts receivable. However, a $26,000 account written off as uncollectible was recovered before the end of the current period. Uncollectible accounts are estimated to total $89,000 at the end of the period. Prepare the entry(ies) to record the collection of the $26,000 account written off as part of the uncollectible accounts. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.)