On december 31, 2014, extreme fitness has adjusted balances of $940,000 in accounts receivable and $83,000 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 $24,000. assume that on february 2, 2015, extreme fitness received a payment of $1,900 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.)