At the end of 2020,5 plish Company has accounts recelvable of $896.000 and an allowance for deubtful accounts of $44,800.0 il January 16,2021, 5plish Company determined that its recelvable from Ramirgz Compary of 56,720 will not be collected, and management authorized its write-oft (a) Prepare the journal entry for Splish Company to write off the Ramirez receivable. (II no entry is reaulred, select "No Entry" for the account titles and enter O for the amounts. Credit account titles are dutomatically indented when the amount is entered. Do not indent manually.)