At the end of 2020, Elkhardt Corp. has accounts receivable of $491,400 and an allowance for doubtful accounts of $28,200. On January 24, 2021, Elkhardt learns that its $10,100 receivable from Hutley Inc. is not collectible. Management authorizes a write off. (a) Your answer is partially correct. 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) Date Account Titles and Explanation Debit Credit Jan. 24 Accounts Receivable 10100 Allowance for Doubtful Accounts eTextbook and Media 10100