At the end of 2020, Beca Corp, has accounts receivable of $439.800 and an allowance for doubtful accounts of $30,600. On January 24, 2021. Beca learns that its $10,800 receivable from Hutley Inc. is not collectible. Management authorizes a write off, But on March 4,2021 , Beca Corp. receives payment in full of $10,800 from Hutley Inc. after the write off. Prepare the requiredjournal entries to record this transaction. (List all debit entries before credit entries. Credit account tities are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account tities and enter 0 for the amounts.)