Collection of Amounts Previously Written Off Customer Rob Hufnagel owes Kellman Corp. $2,757. Kellman determines that the total amount is uncollectible and writes off all of Hufnagel's debt. Hufnagel later pays $1,351 to Kellman. Required: Make the appropriate journal entries to record the receipt of $1,351 by Kellman. If an amount box does not require an entry, leave it blank. (Reverse portion of write-off) (Record collection of accounts receivable)