At the end of $2027,$ Crane Co$.$ has accounts receivable of $$764,300$ and an allowance for doubtful accounts of $$64,700.$ On January $24,2028,$ the company learns that its receivable from Megan Gray is not collectible, and management authorizes a write$-$off $$5,600.$

$($a$)$

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

Account Titles and Explanation

Debit

Credit