On December 31, 2014, Extreme Fitness has adjusted balances of $880.000 in Accounts Receivable and $71,000 in Allowance for Doubtful Accounts. On January 2, 2015, the company learns that certain customer accounts are not collectible, so management authorizes a write-off of these accounts totaling $18.000. Assume that on February 2 2015. Extreme Fitness received a payment of $1,300 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.)