At the end of 2021, Sheffield Corp. has accounts receivable of $801,800 and an allowance for doubtful accounts of $38,900. 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 $5,700. On March 4, 2022, Sheffield Corp. receives payment of $5,700 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. If no entry is required, select "No Entry" for the account titles and enter for the amounts.) Account Titles and Explanation Debit Credit (To reverse write-off) (To record collection from Madonna)