On April 22, 2019, Raymond Repair Services Company received a check for $220 from Caroline Smith, whose $380 account was written off on January 15. In the accompanying letter, Smith apologized and said she probably would not be unable to pay any of the remaining balance. Prepare the general journal entry necessary. (Assume the firm uses the direct charge-off method. Also assume that the entry in the cash receipts journal has already been made.)