At the end of 2021, Novak Corp. has accounts receivable of $767,100 and an allowance for doubtful accounts of $23,810. 1. On January 24, 2022, it is learned that the companys receivable from Madonna Inc. is not collectible and therefore management authorizes a write-off of $4,451. 2. On March 4, 2022, Novak Corp. receives payment of $4,451 in full from Madonna Inc. Prepare the journal entries to record this transaction.