At the end of $2021,$ Larkspur Co$.$ has accounts receivable of $$653,700$ and an allowance for doubtful accounts of $$24,200.$ On January $24,2022,$ it is learned that the company's receivable from Madonna Inc. is not collectible and therefore management authorizes a write$-$off of $$4,245.$

$($a$)$

Prepare the journal entry to record the write$-$off. $($Credit account titles are automatically indented when amount is entered. Do not indent manually.$)$