At the end of 2019, Blossom Company has accounts receivable of $781,300 and an allowance for doubtful accounts of $66,200. On January 24, 2020, the company learns that its receivable from Megan Gray is not collectible, and management authorizes a write-off of $7,100.

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