At the end of 2024 , Splish Brothers Co. has accounts receivable of $675,100 and an allowance for doubtful accounts of $24,370. On January 24, 2025, it is learned that the company's receivable from Madonna Inc. is not collectible and therefore management authorizes a write-off of $4,127. On March 4, 2025, Splish Brothers Co. receives payment of $4,127 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 account titles and enter 0 for the amounts.)