At the end of 2017, Culver Company has accounts receivable of $429,100 and an allowance for doubtful accounts of $20,400. On Jantuary 16, 2018, Culver Company determined that its receivable from Maximillan Company of $3,800 will not be collected, and management authorized its write-off. (a) Prepare the journal entry for Culver Company to write off the Maximillan receivable. (If no entry is required, select "No Entry" for the account tities and enter 0 for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manuatlys