QS $7-6($Algo$)$ Allowance method for bad debts LO P$2$

Gomez Corporation uses the allowance method to account for uncollectibles. On January $31,$ it wrote off an $$2,300$ account of a customer, C$.$ Green. On March $9,$ it receives a $$1,800$ payment from Green.

Prepare the journal entry for January $31.$

Prepare the journal entries for March $9$; assume no additional money is expected from Green.