At the end of 2021 , Kingbird Co. has accounts receivable of $560,000 and an allowance for doubtful accounts of $20,000. On January 24, 2022, it is learned that the company's receivable from Madonna inc. is not collectible and therefore management authorizes a write-off of $3,440. (a) Use a tabular summary to record the write-off. Enter 2021 amounts as beginning balances. (Enter negative amounts using either a negative sign preceding the number es. -45 or parentheses eg. (45)) At the end of 2021, Kingbird Co. has accounts receivable of $560,000 and an allowance for doubtful accounts of $20,000. On January 24,2022 , it is learned that the companys receivable from Madonna Inc. is not collectible and therefore management authorizes a write-off of $3,440, (a) Use a tabular summary to record the write-off, Enter 2021 amounts as beginning balances. (Enter negative amounts using either a negative sign preceding the number es. -45 or parentheses es. (45))