At the beginning of the current period, Duffy Dog Enterprises Ltd. had balances in Accounts Receivable of $2,112,000 and in Allowance for Doubtful Accounts of $141,000 (credit). During the period, Duffy Dog had credit sales of $4,331,000 with cost of goods sold of $3.095.000 and collections of $5.244.000. It wrote off $190.000 of accounts receivable. However, a $27,000 account written off as uncollectible was recovered before the end of the current period. Uncollectible accounts are estimated to total $84,000 at the end of the period.

Prepare the entry to record the write off of the $190,000 of accounts deemed uncollectible during the period.