Use the information given in Exercise 15.8, except assume that Solares received the check for $420 on January 28, 2017 (instead of on December 8, 2016). Give the general journal entry necessary. The cash receipt has already been entered in the cash receipts journal?

Data from exercise 15.8

On December 8, 2016, Solares Electric Services Company received a check for $420 from Chris Freyer, whose $840 account was written off on September 10 (Exercise 15.7). In the accompanying letter, Freyer apologized and said he probably would be unable to pay any of the remaining balance. Give the general journal entry necessary (the entry in the cash receipts journal has been made).