On December $31,2020,$ Extreme Fitness has adjusted balances of $$840,000$ in Accounts Receivable and $$63,000$ in Allowance for Doubtful Accounts. On January $2,2021,$ the company learns that certain customer accounts are not collectible, so management authorizes a write$-$off of these accounts totaling $$14,000.$

Required:

Assume that on February $2,2021,$ Extreme Fitness received a payment of $$900$ from one of the customers whose balance had been written off. Prepare the journal entries to record this transaction. $($If no entry is required for a transaction$/$event$,$ select $"$No Journal Entry Required" in the first account field.$)$