At the end or 2021, Oriole Co. has accounts receivable of $801,000, and an allowance for doubtful accounts of $66,900. On January 24, 2021, the company learns that its receivable from Megan Gray is not collectible, and management authorizes a write-off of $5,700. On March 4, Oriole Co. receives payment of $5,700 in full. Prepare the journal entries to record March 4, 2021 transaction.