On December 31, 2020, Extreme Fitness has adjusted balances of $910,000 in Accounts Receivable and $77,000 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 $21,000. Required: Assume that on February 2, 2021, Extreme Fitness received a payment of $1,600 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.)