At the end of 2020 , Laramie Corp. has accounts receivable of $509,400 and an allowance for doubtful accounts of $26,700. On January 24, 2021, Laramie learns that its $10,900 receivable from Hutley Inc. is not collectible. Management authorizes a write off. But on March 4, 2021, Laramie Corp. receives payment in full of $10,900 from Hutley Inc. after the write off. Prepare the required journal entries to record this transaction. (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)