At the end of 2021, Splish Brothers Inc. has accounts receivable of $802,700 and an allowance for doubtful accounts of $34,200. 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 $6,900. On March 4, 2022, Splish Brothers Inc. receives payment of $6,900 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 Allowance for Doubtful Accounts Accounts Receivable (To reverse write-off) (To record collection from Madonna) Debit 6900 Credit 6900