Acthe end of 2022, Suntand Ca has accosints receivable of $728.300 and an allowance for doubtrul acouxits of $59500,0O January 24,2023 , the coenpany leams that its receivable from Megan Gray is not collect ble, and management authorizes awrite off of 55,900. (a) Prepare the joumal entry to record the write off (Credit eccount titles are automotically indented when amount is entered. Do not indent manyalyz)