At the end of $2025,$ Oriole Company has accounts receivable of $$944,000$ and an allowance for doubtful accounts of $$47,200.$ On January $16,2026,$ Oriole Company determined that its receivable from Ramirez Company of $$7,080$ will not be collected, and management authorized its write$-$off.

$($a$)$

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

Date Account Titles and Explanation

Debit

Credit

Jan. $16,2026$