At the end of 2020 , Marx Corp. has accounts receivable of $481,800 and an allowance for doubtful accounts of $31,600. On January 24, 2021, Marx learns that its $10,300 receivable from Hutley Inc is not collectible. Management authorizes a write off. But on March 4, 2021, Marx Corp. receives payment in full of $10,300 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.)