$11,$vdots$-=$

At the end of $2023,$ Ceradyne Corp. has accounts receivable of $$446,700$ and an allowance for expected credit losses of $$27,400.$ On January $24,2024,$ Ceradyne learns that its $$11,500$ receivable from Hutley Inc. is not collectible. Management authorizes a write$-$off.

$($a$)$

Prepare the journal entry to record the write$-$off. $($List debit entry before credit entry. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts.$)$

Date Account Titles and Explanation

Debit

Credit

Jan. $24$