At the end of $2026,$ ?Windsor Co$.$ ?has accounts receivable of $$854,000$ ?and an allowance for doubtful accounts of $$30,500.$ ?On January $24,2027,$ ?it is learned that the company's receivable from Wildhorse Inc. is not collectible and therefore management authorizes a write$-$off of $$5,246.$

$($a$)$

Use a tabular summary to record the write$-$off. Enter $2026$ ?amounts as beginning balances.

Decreases in assets, liabilities, or stockholders' equity require a negative sign or parentheses.

Increases in expenses require a negative sign or parentheses.

Increases to Allowance for Doubtful Accounts require a negative sign or parentheses.

Assets

Accts. Rec.

Beg. Bal.

Jan. $24$

Allow. For Doubtful Accts. $=$

$

$=$ ?Liabilities $+q,$

$q,$

$

Common Stock