At the end of $2022,$ Oriole $C.$ has accounts receivable of $$775,800$ and an allowance for doubtful accounts of $$71,100.$ On January $24,2023,$ the company learns that its receivable from Megan Gray is not collectible, and management authorizes a write$-$off of $$7,200.$ On March $4,2023,$ Oriole Co$.$ receives payment of $$7,200$ in full from Megan Gray.

Prepare the journal entries to record the March $4,2023,$ transaction. $($Credit account titles are automatically indented when amount is entered. Do not indent manually.$)$

$\backslash$table$[[$Account Titles and Explanation$],[],[($To reverse write$-$off$)]]$

Debit

Credit