At the end of 2021. Marin Co. has accounts receivable of $588,000 and an allowance for doubtful accounts of $21,000. 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 $3,612 (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).)