At the end of $2026,$ Sunland Co$.$ has accounts receivable of $$728,300$ and an allowance for doubtful accounts of $$30,500.$ On January $24,2027,$ it is learned that the company's receivable from Lawn Inc. is not collectible and therefore management authorizes a write$-$off of $$5,900.$

$($a$)$

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

Date Account Titles and Explanation

Debit

Credit