At the end of 2024 , Blue Spruce Co, has accounts receivable of $691.000 and an allowance for doubtful accounts of $27,210. On January 24. 2025, it is learned that the company's receivable from Madonna Inc. is not collectible and therefore management wuthorizes a write-off of \$4,006, On March 4, 2025, Blue Spruce Co. receives payment of $4,006 in full from Madonna inc. Prepare the journal entries to record the March 4 transaction. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered, Do not indent manually. If no entry is required, select "No Entry" for the occount titles and enter 0 for the amounts.)