At the end of 2020 , Sweet Company has accounts receivable of $1,040,000 and an allowance for doubtful accounts of $52,000. On January 16, 2021, Sweet Company determined that its receivable from Ramirez Company of $7,800 will not be collected, and management authorized its write-off. (a) Prepare the journal entry for Sweet 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 automatically indented when the amount is entered. Do not indent manually.)