At the end of 2020, Toy Co Corp. has accounts receivable of $472,300 and an allowance for doubtful accounts of $26,400. On January 24, 2021, Toy Co learns that its $10,800 receivable from Hutley Inc. is not collectible. Management authorizes a write off. But on March 4, 2021, Toy Co Corp. receives payment in full of $10,800 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.)

Date	Account Titles and Explanation	Debit	Credit
Mar. 4	enter an account title to reverse write off of account receivable on March 4	enter a debit amount	enter a credit amount
	enter an account title to reverse write off of account receivable on March 4	enter a debit amount	enter a credit amount
	(To reverse write off of account receivable)
Mar. 4	enter an account title to record collection of account receivable on March 4	enter a debit amount	enter a credit amount
	enter an account title to record collection of account receivable on March 4	enter a debit amount	enter a credit amount
	(To record collection of account receivable)