At the end of 2020 , Benton Corp. has accounts receivable of $503,500 and an allowance for doubtful accounts of $27,300. On January 24,2021 , Benton learns that its $10,600 receivable from Hutley Inc. is not collectible. Management authorizes a write off. (a) Prepare the journal entry to record the write off. (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.)