At the end of 2021, Blue Spruce Corp. has accounts receivable of $691,000 and an allowance for doubtful accounts of $27,210. 1. On January 24, 2022, it is learned that the company's receivable from Madonna Inc. is not collectible and therefore management authorizes a write-off of $4,006. 2. On March 4, 2022, Blue Spruce Corp. receives payment of $4,006 in full from Madonna Inc. Prepare the journal entries to record this transaction. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)