At the end of 2021, Whispering Winds Corp. has accounts receivable of $749,900 and an allowance for doubtful accounts of $23,580. 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 $4,564. 2. On March 4, 2022, Whispering Winds Corp. receives payment of $4,564 in full from Madonna Inc. 4564 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 1. Allowance for Doubtful Accounts Accounts Receivable 2. Allowance for Doubtful Accounts Accounts Receivable (To record recovery of accounts receivable.) 4564 (To record collection of accounts receivable.)