At the end of 2020, Blossom Co. has an allowance for doubtful accounts of $34,000. On January 31, 2021, when it has accounts receivable of $590,000, Blossom Co. learns that its $6,400 receivable from Tokarik Inc. is not collectible. Management authorizes a write off. the write off is below.

Date Account Titles and Explanation Debit Credit

Jan. 31 accounts receivable on January 31 Allowance for Doubtful Accounts enter a debit amount $6400.00 enter a credit amount 0 enter an account title to record write off of accounts receivable on January 31 Accounts Receivable enter a debit amount 0 enter a credit amount $6400.00