At the end of 2020, Pembina Corp. has accounts receivable of $509,400 and an allowance for doubtful accounts of $26.700. On January 24, 2021, Pembina learns that its $10,900 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.) Date Account Titles and Explanation Jan. 241 Debit Credit