At the end of 2021, Kingbird, Inc. has accounts receivable of $697,200 and an allowance for doubtful accounts of $22,590. 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 $4,513. 2. On March 4, 2022, Kingbird, Inc. receives payment of $4,513 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.) No. Account Titles and Explanation Debit Credit (To record recovery of accounts receivable.) (To record collection of accounts receivable.)