At the end of 2023, Bramble Corp. has accounts receivable of $2.30 million and an allowance for expected credit losses of $110,500. On January 16, 2024, Bramble determined that its $20,600 receivable from Cullumber Company will not be collected, and management has authorized its write-off. On January 31, 2024, Bramble received notification that the company will receive $0.15 for every $1.00 of accounts receivable relating to Oriole Company The company had previously written off 100% of the amount due from Oriole ($58,500). (a) Prepare the journal entry for Bramble to write-off the Cullumber receivable and any journal entry needed to reflect the notice regarding Oriole. (Credit account titles are dutomatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. List all debit entries before credit entries.) Cullumber Company accounts receivable write-off: Oriole Company reinstatement of partial accounts receivable for amounts previously written off and now determined to be collectible