At the end of 2020, Cheyenne Corp. has accounts receivable of $716,700 and an allowance for doubtful accounts of $65,200. On January 24, 2021, the company learns that its receivable from Megan Gray is not collectible, and management authorizes a write- off of $6,400. On March 4, 2021, Cheyenne Corp. receives payment of $6,400 in full from Megan Gray. Prepare the journal entries to record this transaction. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Account Titles and Explanation Debit Credit (To reverse write-off) (To record collection from Gray)