Collection of Amounts Previously Written Off Customer Rob Hufnagel owes Kellman Corp. $3,509. Kellman determines that the total amount is uncollectible and writes off all of Hufnagel's debt. Hufnagel later pays $2,562 to Kellman. Required: Make the appropriate journal entries to record the receipt of $2,562 by Kellman. If an amount box does not require an entry, leave it blank.. < (Reverse portion of write-off) (Record collection of accounts receivable)