At the end of $2022,$ Wildhorse Co$.$ has accounts receivable of $$781,300$ and an allowance for doubtful accounts of $$66,200\mathrm{.}0.$ January $24,2023,$ the company learns that its receivable from Megan Gray is not collectible, and management authorizes a write$-$off of $$7,100.$

$($a$)$

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

Account Titles and Explanation

Debit

Credit