At the end of 2021, Cullumber Company has accounts receivable of $701,000 and an allowance for doubtful accounts of $25,100. 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 $5,500. On March 4, 2022, Cullumber Company receives payment of $5,500 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.) Account Titles and Explanation Debit Credit (To reverse write-off) (To record collection from Madonna)