At the end of $2025,$ Windsor Company has accounts receivable of $$752,000$ and an allowance for doubtful accounts of $$37,600.$ On January $16,2026,$ Windsor Company determined that its receivable from Ramirez Company of $$5,640$ will not be collected, and management authorized its write$-$off.

$($a$)$

Prepare the journal entry for Windsor 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.$)$

Date Account Titles and Explanation

Debit

Credit

Jan. $16,$

$2026$