At the end of $2025,$ Blue Company has accounts receivable of $$976,000$ and an allowance for doubtful accounts of $$48,800.$ On January $16,2026,$ Blue Company determined that its receivable from Ramirez Company of $$7,320$ will not be collected, and management authorized its write$-$off.

$($a$)$

Prepare the journal entry for Blue Company to write off the Ramirez receivable. $($If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually. List debit entry before credit entry.$)$

$\backslash$table$[[$Date$,$Account Titles and Explanation,Debit$],[$Jan$.,,],[16,,,],[2026,,]]$

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