At the end of 2020, Sheridan Co. has an allowance for doubtful accounts of $31,000. On January 31, 2021, when it has accounts receivable of $570,000, Sheridan Co. learns that its $7,800 receivable from Tokarik Inc. is not collectible. Management authorizes a write off.

Collapse question part (a) Record the write off. (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 0 for the amounts.)

Date Account Titles and Explanation Debit Credit Jan. 31 enter an account title to record write off of accounts receivable on January 31 enter a debit amount enter a credit amount enter an account title to record write off of accounts receivable on January 31 enter a debit amount enter a credit amount (To record write off of accounts receivable.)