On April 30, 2019, Alonzo Plumbing, which uses the allowance method, decided that the $7,400 account of Ashley Madison was worthless and should be written off. On December 8, 2019, after a threatened lawsuit by Alonzo Plumbing, Ashley Madison paid the $7,400 account charged off on April 30, 2019. Prepare the entries in general journal form to reinstate Madisons account and to record the receipt of her check.