At the end of $2025,$ Ayayai Company has accounts receivable of $$427,700$ and an allowance for doubtful accounts of $$20,100.$

On January $16,2026,$ Ayayai Company determined that its receivable from Pina Company of $$3,400$ will not be collected, and

management authorized its write$-$off.

$($a$)$

Prepare the journal entry for Ayayai Company to write off the Pina receivable. $($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. List debit entry before credit entry.$)$

Account Titles and Explanation

Debit

Credit