At the end of 2020, Grouper Company has accounts receivable of $720,000 and an allowance for doubtful accounts of $36,000, On January 16, 2021, Grouper Company determined that its receivable from Ramirez Company of $5,400 will not be collected, and management authorized its write-off. (a) Prepare the journal entry for Grouper Company to write off the Ramirez receivable. (If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Credit account titles are outomatically indented when the amount is entered. Do not indent manually.) What is the net amount expected to be collected of Grouper Company's accounts recelvable before the write-olf of the Ramirez recelvable? Net amount expected to be collected List of Accounts Attempts: unlimited (c) What is the net amount expected to be collected of Grouper Company's accounts receivable after the write-off of the Ramirez recelvable? Net amount expected to be collected $